Robotic process automation: implementation in a multi-municipal water supply and sanitation company

Adelaide Martins, Ana Paula Silva, Delfina Gomes and Diogo Cruz

Journal of Public Budgeting, Accounting & Financial Management, 2025, vol. 38, issue 1, 156-179

Abstract: PurposeThis study aims to analyze the implementation process of Project Sophia, a robotic process automation (RPA) initiative at Águas do Norte S.A., a Portuguese multi-municipal water supply and sanitation company.Design/methodology/approachAdopting institutional theory and recent trends in public sector accounting, this qualitative and interpretive case study is based on semi-structured interviews with key Project Sophia actors, internal and external and documentary analysis. Interviews involve those implementing or using the new tech-related practices.FindingsThe results demonstrated a strong external influence on the decision to adopt the technology, with evidence of isomorphic mechanisms. Also emphasized is the role of institutional actors in shaping the pace of RPA development and implementation within a public sector organization.Originality/valueThis study contributes to an in-depth knowledge of RPA projects, providing evidence on technology implementation’s best practices and benefits. It highlights institutional theory’s relevance in exploring macro- and micro-level institutional dynamics, capturing how internal activities of individual actors within public sector organizations are interconnected with broader institutional forces.

Keywords: Robotic process automation; Case study; Institutional theory; Public service; Utilities; Efficiency (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:eme:jpbafm:jpbafm-09-2024-0182

DOI: 10.1108/JPBAFM-09-2024-0182

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