Developing an Intelligent Accounting Maturity Model for Small- and Medium Sized Accounting Firms

This thesis is about developing an intelligent accounting maturity model for small- and medium-sized (SME) accounting firms. Accounting processes contain many routine tasks and are based on structured data. For this reason, the repetitive routine work in accounting processes can be automated, which big accounting firms have already done. However, many smaller accounting firms in Finland, are performing these tasks manually and not benefiting from the efficiency and quality of automations. SMEs sized accounting firms might lack the skills and resources to auto-mate their processes, nor they might not know from where to begin. Digital maturity models are tools used for identifying a firm’s current state of digitalization and providing information on how to reach the next stage of maturity. Digital maturity models have been developed for various do-main, but only few of them are focused on accounting and accounting processes, none on intelligent accounting. The goal of this thesis was to develop an intelligent accounting maturity model tailored specifically for SME-sized accounting firms. This thesis was commissioned by the AI Driver! project at Haaga-Helia University of Applied Sciences. The theoretical framework of this thesis consists of intelligent accounting processes and digital maturity models. In the section of intelligent accounting processes, the main accounting processes - purchase to pay, sales to cash and general ledger – are explained, along with their automation potential. The digital maturity model section begins by explaining the evolution of maturity models and main elements of these models, after which some accounting related maturity models are presented. In this constructive research the maturity model was developed according to the steps from a design science based procedure model. The first version of the maturity model was developed based on systematic literature review, after which the model was presented to accounting experts whose comments were used to create the final version of the model. Research data consists of 15 peer reviewed articles on maturity models, some accounting literature, and interviews of six accounting experts. Theory was written during the Winter 2023-2024, and the model was developed in the Spring 2024. As a result, an intelligent accounting maturity model with nine dimensions was developed. Each dimension contains five stages; allowing an accounting firm to assess its maturity stage on each dimension. The model follows the digital maturity model structure and brings information on how much accounting can be automated. Especially the accounting process related dimensions pro-vide useful information both for accounting firms but also ones who are interested in intelligent accounting

Hoitajien osaamisen varmistaminen CRP-vieritutkimuksessa: kysely NordLabin palvelupakettiasiakkaille Oulun kaupungin terveydenhuollon vastaanotto- ja hoivayksiköissä

Vieritutkimuksella tarkoitetaan laboratoriotutkimuksia, jotka tehdään potilaan lähellä tai vieressä. Vieritutkimuksia tekevät useat muutkin ammattiryhmät kuin laboratorion ammattilaiset. Esimerkiksi lähihoitajat, sairaanhoitajat, terveydenhoitajat ja ensihoitajat. Vieritutkimusten määrä on kasvanut viime aikoina voimakkaasti ja laadukkaalla toiminnalla on merkittävä rooli tutkimuksen suorittamisessa. Tässä tutkimuksessa kartoitettiin CRP-vieritutkimusta tekevien hoitajien osaamista Oulun kaupungin terveydenhuollon vastaanotto- ja hoivayksiköissä heidän itsensä kuvaamana. Tutkimuksen tavoitteena oli tunnistaa mahdolliset ongelmat ja kehittää toimintaa siten, että hoitajien osaaminen on sillä tasolla, että CRP-vieritutkimuksella saatavat tulokset ovat luotettavia ja potilaan hoito on tarkoituksenmukaista. Tutkimuksessa käytettiin kvantitatiivista tutkimusmenetelmää ja induktiivista lähestymistapaa. Tutkimuksen aineisto kerättiin Webropol-kyselyn avulla vuonna 2021. Tässä tutkimuksessa selvisi, että hoitajien osaaminen CRP-vieritutkimuksessa toteutuu heidän itsensä kuvaamana vaihtelevasti. Osaamisessa oli eroavaisuuksia yksiköiden ja ammattiryhmien välillä. Osa hoitajista kaipasi lisäkoulutusta CRP-laitteen käyttöön ja ihopistonäytteenottoon. CRP-vieritutkimuslaitteen laitepäiväkirjaan, ongelmatilanteisiin, ilmoitusten ja informaatiokoodien, ohjeiden, kontrolliin sekä testikasetteihin liittyvät käytännöt ja osaaminen olivat kaikilla hoitajilla melko hyvällä tasolla. Tietoturvaan liittyvissä toimintatavoissa oli eniten epäkohtia. Suurin osa hoitajista koki saaneensa perehdytyksen CRP-vieritutkimukseen, mutta vastaajien joukossa oli hoitajia, jotka kokivat perehdytyksen puutteelliseksi tai sitä ei ollut saatu lainkaan. Hoitajien osaamista CRP-vieritutkimuksessa voidaan kehittää koulutuksella. Tärkeää olisi suun-nata säännöllistä koulutusta ja asioiden kertaamista myös pelkästään yhdyshenkilöille, koska heidän vastuullaan on perehdyttää muut CRP-vieritutkimusta tekevät hoitajat. Tämän opinnäytetyön kehittämisosiossa suunnittelimme yhteistyössä vieritutkimusyksikön kanssa kehittämispäivän CRP-vieritutkimusta tekeville hoitajille. Koulutus pidettiin lähikoulutuksena huhtikuussa 2022. Koulutuksella vahvistettiin hoitajien osaamista erityisesti tutkimuksessa esiin nousseiden osa-alueiden osalta.Point-of-Care testing means laboratory tests that are performed near or next to a patient and often outside of the clinical laboratory. Point-of-Care testing are also performed by many other healthcare professional groups than laboratory professionals. The Point-of-Care testing has grown strongly recently and quality of testing has an important role in performing the testing. This study is a survey of the competence of nurses performing CRP Point of Care testing in the health clinics reception and care units of the City of Oulu and as described by the nurses them-selves. The aim of the study was to identify potential problems and to develop activities so that the nurse’s competence in CRP Point-of-Care testing is on that level that the results are reliable and the patient’s care is appropriate. In this study we used a quantitative research method and an inductive approach. The survey was conducted in early summer 2021. This study shows variability in nurse’s competencies in CRP Point-of-Care testing. Nurse’s competence had differences in between health clinics receptions and care units. Some nurses needed additional training in the use of the CRP device and skin puncture sampling. All nurses had a fairly good level of practice and expertise with regarding to the CRP device equipment diary, problem situations, notifications and information codes, instructions, controls and test cartridges. The most gaps in competence were in security practices. The majority of nurses felt that they had been trained to perform the CRP Point-of-Care testing, but there were also nurses among the respondents who felt that the training was incomplete or had not been obtained at all. The competence of nurses in CRP Point-of-Care testing can be developed through training. It would be important to direct regular training to contact nurses also because it is their responsibility to educate the other nurses performing CRP Point-of-Care testing. In the development section of this study, we, in collaboration with the NordLab Point-of Care Unit, planted a training for nurses. The training was held at April 2022. The training improved the skills of the nurses, especially in the areas that were pointed out in this research

RPA Experiments in SMEs Through a Collaborative Network

Robotic Process Automation (RPA) technology has been widely applied in many types of organizations. It is embraced in the hope of increased productivity, quality, and employee satisfaction. Intelligent Automation, being its further enhancement will strongly impact Society 5.0, as it drives productivity through digital technologies, contributing to a more human-friendly working environment. Our research describes the implementation of RPA in financial processes at several SMEs in Finland, as well as the construction of a collaborative network for building and sharing expertise on RPA. With our multiple case study, we explored the main drivers of RPA implementation at SMEs. The research was conducted among 12 SMEs and numerous other organizations participating in a collaborative network for RPA. We conclude that the desire to automate routine work to increase satisfaction at work is the main driver behind RPA implementation in SMEs