Table 6

Results of coding scheme “Capabilities”

AuthorsRQ2 coding scheme: Identify knowledge creation, learning development, and complementation of resources to build firms' underlying capabilities
Cooper et al. (2019) … require a different skill set for accountants in the future … (pg. 52) (Knowledge creation)
Kokina et al. (2021) … opportunities for new skill development -- skills like data management and coding need to be acquired or strengthened …. accountants need to better understand data structures. (pg. 12) (Knowledge creation and learning development)
Sobczak and Ziora (2021) … transfer of knowledge should be one of the elements of the robotic process automation's implementation; therefore, it requested training for the city hall's personnel (officials) (Learning development), broken down into the following: The users (business owners) of the robot and the technical administrators of the robot. (Resources complementation) (pg. 13)
Kokina and Blanchette (2019) As accounting and finance teams move toward a self-service model, additional digital upskilling will be required in these teams. (pg. 8) (Knowledge creation and Learning development)
Lacity et al. (2021) At one site, the IT Director had spent years in business operations, so he had the business knowledge to lead the RPA program. (pg. 226) (Knowledge creation and Learning development)
Hallikainen et al. (2018) All employees now receive basic RPA training, and there is RPA training aimed specifically at the sales units. More advanced training is provided for RPA change agents, who are trained to become the key people to spread the use of RPA throughout the organization. (pg. 47) (Knowledge creation and Learning development)
Sobczak (2019) … identifying business and IT capabilities that are important from the point of view of robotic process automation. (pg. 142). (Complementation of resources) …
Therefore, it is of key importance that an organization should acquire appropriate capabilities in this area. (pg. 149) (Complementation of resources)

Source(s): Prepared by authors

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