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Case study development (Part 1)

Digital transformation not only affects companies and other organizations but also transforms inter-
organizational relationships. In the following, we examine a case that illustrates the impact of digital
transformation on civil and private sector organizations.

Let's start with the typical business cycle of small and medium-sized enterprises (SME)1, which is
more or less the case in the civil sector, too. In most cases, a company focuses on its core business
(also called core competence). Bookkeeping, taxation, current account administration are not
included into the core business category and are classified as background or support processes. This
does not mean, of course, that their importance in the life of the company is secondary, which is why
there is a certain degree of discretion: it is important that the accounting, taxation, banking relations
take place in order (timely and error-free) but they do not have high priority in general and especially
in resource allocation.

In the last few decades introduction of computer support, later automating process (eg accounting
software), also the spread of Internet banking techniques, and the ever-expanding services of the tax
office meant an important step. However, these developments have not yet made it possible to
outsource business processes, and linking of business cycle actors on data-level and online can be the
next step. This as uplifting process can also be considered as a kind of BPO2. Before moving on to the
organizational and operational model, …

… let's see who the actors are. Let's start with the business cycle.

The company produces and sells a product and / or service. To do this, they buy inputs (material,
parts, production equipment, human resources etc.), creates new value, and sell to generate
revenue. In the meantime, the companies issue and receive invoices; manages revenue and
expenditures through their contracted financial institution partner (bank); record their activities at
specified intervals according to accounting logic, and pay various taxes or requests for
reimbursement to/from tax authority.

What characterizes the present relationships (As-Is, Baseline)?

The company accepts an invoice and purchases it through its bank when making purchases. Let's now
exclude out-of-bank cash flow (cash, barter, kriptocurrency, etc.) and the various tricky or leveraged
supplier loans. The bank will only be notified of the transaction when it receives the transaction
order. In case of sales, the company will issue an invoice and the bank will be notified of the sales
without first knowing the issue of the invoice. In the case of invoices with VAT content, they must
either be automatically or manually registered in the NAV online invoice system. The accountant
must also be informed of this on a monthly or quarterly basis, depending on the reporting period.

What would be the future (To-Be, Target)?

1
SME (in the EU) – Medium-sized: staff<250, Turnover <43 M EUR, Small: staff<50, turnover<10 M EUR, Micro:
staff<10, turnover<2 M EUR
2
BPO – Business Process Outsourcing
The advancement of digital transformation enables the actors to be connected electronically online
(even in real-time), which also entails the entry of a new actor. The new entrant or platform provides
services or, in addition, provides value-added services to the company (s) in its client base, the bank
(s), the accountant (s) and the tax authority (no plural)3.

Architecture vision

What is the organizational context?

What do we consider as enterprise?

Who are the stakeholders?

What characterizes each type of stakeholder

a) freedom of decision,

b) decision-making pressure,

(c) particular interests

(d) potential conflicts of interest

What could a service company that joins the information exchange and business transaction among
the companies, accountants, banks and tax authority improve?

(a) existing functions, which are partly required by law

(b) new, value-added services

(c) technology platform (mandatory and optional elements)

(d) regulatory conditions

What would be the business model of the new service company?

(a) principles

(b) business drivers

(c) what KPIs could be defined?

(d) risks to be considered

3
The plural display of actors suggests the growth potential of the planned service company.

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