Preparing for the Robots: A Proposed Course in Robotic Process Automation

Vincent, Nishani Edirisinghe; Igou, Amy; Burns, Mary B.

doi:10.2308/jeta-2020-020

Cited by 20 publications

(15 citation statements)

References 14 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…This paper contributes to accounting automation literature as follows. First, previous studies discuss automation and digitalization in general from different perspectives, such as companies (Kokina and Blanchette, 2019, Cooper et al, 2020, Lacurezeanu et al, 2020, professional regulation (Troshani et al, 2018), accounting education (Vincent et al, 2020;Novak et al, 2021), while the present study discusses it from the accounting practitioners' perspective. Second, this paper uses an experimental method, whilst previous studies in accounting automation field use methods as interviews Kokina and Blanchette (2019) or case studies (Fernandez and Aman, 2018;Gotthardt et al, 2020).…”

Section: Discussionmentioning

confidence: 86%

Accounting Automation: An Experimental Study

Stoica¹,

Feleagă²

2022

New Trends in Sustainable Business and Consumption

View full text Add to dashboard Cite

Accounting automation and especially robotic process automation (RPA) has received notable attention from researchers in the past few years. This technology is known as the use of software bots to perform rule-based tasks, which are normally performed by people, such as bookkeeping. Drawing on the theory of reasoned action (TRA) and changing management, the present paper investigates the accounting practitioners’ behavior toward bookkeeping automation through RPA and the extent to which the work experience is a factor that influences this change. Data is collected through experimental cases, having accounting practitioners from Romania as participants. Results show that employees in the accounting sector are more open to automation in comparison to manually working, but the work experience is not an influential factor. Some of the explanations could be related to the respondents’ age and the companies where participants perform their activities. The originality of the study comes from the method used which is rarely used at the level of accounting research, although it could provide objective findings and leaves no room for interpretation. Findings could be of interest to practice as it shows that accounting practitioners are not an obstacle to automation, instead, they are willing to embrace the digitalization changes.

show abstract

Section: Discussionmentioning

confidence: 86%

Accounting Automation: An Experimental Study

Stoica¹,

Feleagă²

2022

New Trends in Sustainable Business and Consumption

View full text Add to dashboard Cite

show abstract

“…Another important issue concerns practically preparing personnel for the introduction of robotic assistance. According to Kruskopf et al (2019), RPA and the associated new technologies influence future jobs and the skills required for such jobs; Vincent et al (2020) echo that RPA is likely to become a necessary skill required by the job market for accountants. New professional opportunities are open for accounting professionals such as blockchain accountants, analytics gurus, historical accounting analysts, cloud accounting specialists, systems integrators, cybercrime accountants, strategic accounting analysts, robot coordinators, and data security accountants.…”

Section: Resultsmentioning

confidence: 99%

“…The exercises by which students could be taught relevant skills could include various RPA applications such as connecting to an ERP system, extracting Internet data, and entering Excel spreadsheet data in PDF files (Keys and Zhang 2020). Vincent et al (2020) propose including a course based on automated accounting processes in the accounting syllabus. The course would contain an overview of RPA, explore how to use RPA tools, and concentrate on an advancement framework for technology implementation and application governance (Vincent et al 2020).…”

Section: Resultsmentioning

confidence: 99%

Perspectives on How Robotic Process Automation Is Transforming Accounting and Auditing Services*

Tiron‐Tudor,

Lacurezeanu,

Bresfelean

et al. 2024

Accounting Perspectives

View full text Add to dashboard Cite

The emergence of robotic process automation (RPA) and similar digital technologies is transforming the traditional business models of accounting and auditing services. Simultaneously, such emergence brings valuable benefits. Along with other technologies, RPA represents a significant tool in accounting and auditing services’ new digital setting. Despite this, scholarly research on the subject is scarce, particularly concerning the implementation of RPA at accounting and auditing firms. Therefore, this article provides a literature review of current academic research on RPA in accounting and auditing and proposes future research directions. Our review clarifies the use cases of RPA in accounting and auditing. It also reveals that RPA implementation and preparation challenges stem from practical considerations and deficits in accountants’ applicable education. Thus, the paper is relevant to educators and the accounting profession. Finally, expanding the discussion of RPA beyond its current focus on accounting and auditing, we identify a need for more empirical research on the impact of RPA technology in the post‐implementation stage.This article is protected by copyright. All rights reserved.

show abstract

“…To our knowledge, we are among the first to conduct an extensive review of the growing academic literature on digital transformation in the external audit arena. Prior research offers conceptual frameworks (e.g., Appelbaum et al, 2021; Dai & Vasarhelyi, 2017) and thought pieces related to education (e.g., Vincent, Igou, et al, 2020; Vincent, Skjellum, et al, 2020). Notably, relatively few studies we identified were published in top tier (e.g., Financial Times 50 journals) or general interest journals.…”

Section: Introductionmentioning

confidence: 99%

The effects of person‐specific, task, and environmental factors on digital transformation and innovation in auditing: A review of the literature

Barr‐Pulliam

Brown‐Liburd

Munoko

2022

Financ Manag Account

View full text Add to dashboard Cite

This study reviews literature examining digital transformation in the external audit setting. Our review will inform the standard-setting initiatives of the International Auditing and Assurance Standards Board (IAASB) related to the use of technology in auditing.We identified 36 articles on digital transformation in the external audit published between 2000 and 2021 across 20 journals ranked A*, A, B, and C on the Australian Business Deans Council (ABDC) 2021 Journal Quality List. We also identified 18 advanced working papers. These articles cover conceptual frameworks and archival, experimental, interviews, case studies, and survey research methods. Fifty percent of the published articles appear in A* or A journals, of which nine were published in one of the premier six accounting research journals (i.e., A*) since 2020. This trend is a promising sign that there appears to be increasing interest in publishing digital transformationrelated research in these general interest journals. We use the Bonner judgment and decision-making framework, coupled with the four primary data analytic tools, to organize and evaluate the literature. This study examines descriptive and diagnostic analytics; more complex techniques, such as predictive and prescriptive,

show abstract

Preparing for the Robots: A Proposed Course in Robotic Process Automation

Cited by 20 publications

References 14 publications

Accounting Automation: An Experimental Study

Accounting Automation: An Experimental Study

Perspectives on How Robotic Process Automation Is Transforming Accounting and Auditing Services*

The effects of person‐specific, task, and environmental factors on digital transformation and innovation in auditing: A review of the literature

Contact Info

Product

Resources

About