The aim of this study is to understand the impact of Robotic Process Automation (RPA) on Global Accounting Services (GAS) using the institutional logic lens. This study uses an in-depth case study approach in one of the largest global business services firm that provides global accounting services. The result of the study showed that RPA technology has significant impacts on individual and organization resulted in the change and reduction of work, thus reducing the number of employees. Nevertheless, the introduction of new technology in the organization creates unnecessary competition between humans and robots. Although the RPA technology could solve issues involving humans such as disciplinary problems, employee productivity, and human resource shortages, high level of works such as analytical aspect could not be completely replaced by robots and can only be done by humans.

This study aims to examine a number of behavioral factors from students committing academic fraud in university. The subject of this research is the factors that motivate students to commit academic fraud. The Fraud Pentagon Theory and Gone Theory are used. Behavioral factors include arrogance, pressure, opportunity, rationalization, competence, greed, need, and exposure. The population in this study was the undergraduate students in the Accounting Study Program in the Faculty of Economics and Business at Surakarta Muhammadiyah University who had taken courses in Accounting Information Systems and Auditing. This study uses the convenience sampling method as the sampling technique. There were 110 respondents involved. In this study, the hypothesis is subjected to the multiple linear regression analysis.The results of this study show that the factors related to student academic fraud are mainly arrogance and opportunity. Other behavioral factors namely pressure, rationalization, competence, greed, need, and exposure have no effect on student academic fraud.

Organizations use a variety of automation tools to simplify their tasks. One of the tools is Robotic Process Automation (RPA). Recently the issues of the less-than-successful use of the system have been raised. To address this issue, the aim of this study is to understand the challenges of implementing RPA in Global Business Services (GBS) industry. The study is conducted using an in-depth case study approach and interviews at one of the world’s largest oil and gas organizations in the GBS industry. The result of the study showed that the organization is facing various challenges and issues during and after implementing the RPA technology in their organization. Amongst the challenges are the limitation of the task that can be automated, system failure, and safety and data privacy issues. The study suggested that good planning during the implementation of RPA and a strong security team are crucial in solving the challenges faced by the organization.

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In the rapid development of Global Business Services (GBS) industry, there is a need to nurture quality and capable talent pool. One of the efforts is through industry-academia collaboration in offering of GBS course at the university. Universiti Kebangsaan Malaysia (UKM) together with TalentCorp and Malaysia Digital Economy Corporation (MDEC) collaboratively developed the first GBS course in Asia. The course consists of three days of intensive seminar and ten weeks of case study project. Both seminar and case study project require direct interaction with GBS firms. The purpose of this paper is to assess the challenges of offering the GBS course faced by its stakeholders. Based on data gathered through survey and roundtable discussions, this paper presents challenges in delivering the course content and achieving the course objectives. Findings suggest that the main challenges are commitment, time management and students' preparation. Despite these challenges, the course has direct impacts on the stakeholders as the GBS course heightens awareness on GBS industry among future graduates and helps increase their employability in the industry.