机器人过程自动化（RPA）在会计中的实施案例研究：从开始到结束的视角

IF 2.2 4区管理学 Q2 BUSINESS, FINANCE

Accounting Horizons Pub Date : 2022-02-25 DOI:10.2308/horizons-2021-084

C. Zhang, H. Issa, Andrea M. Rozario, Jonas Sveistrup Soegaard

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引用次数: 6

摘要

机器人过程自动化（RPA）具有几个功能，与其他IT实施相比，这些功能可能会产生类似但也会带来新的采用效果（既有好处，也有挑战）。我们的研究通过研究RPA在会计职能中实施的从头到尾的过程，为会计和新兴技术文献增添了内容。我们采用了一种探索性的、以案例为中心的研究方法，该方法基于会计环境中成熟的RPA实施。我们通过对主题专家的采访进一步证实了这一点，并将其与另一个早期RPA实施的案例研究进行了比较。我们确定了与会计职能采用RPA相关的五个主题：劳动力、IT治理、隐私和安全、系统可持续性以及RPA成功的衡量。我们还介绍了可能支持在会计中有效采用RPA的关键要点。我们的研究为学者和从业者提供了关于RPA实施效果的见解。

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Robotic Process Automation (RPA) Implementation Case Studies in Accounting: A Beginning to End Perspective

Robotic Process Automation (RPA) possesses several features that may give rise to similar but also new adoption effects (both benefits and challenges) relative to other IT implementations. Our study adds to the accounting and emerging technologies literature by examining the beginning to end process through which RPA is implemented in the accounting function. We adopt an exploratory and case-centered research methodology based on a mature RPA implementation in an accounting setting. We further corroborate it with interviews with subject matter experts and compare it with another case study of an early-stage RPA implementation. We identify five themes related to RPA adoption in accounting functions: workforce, IT governance, privacy and security, system sustainability, and the measurement of RPA success. We also present key takeaways that may support effective RPA adoption in accounting. Our study provides both academics and practitioners with insights about the effects of RPA implementation.

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来源期刊

Accounting Horizons BUSINESS, FINANCE-

CiteScore

3.80

自引率

4.00%

发文量

期刊介绍： Accounting Horizons is one of three association-wide journals published by the American Accounting Association AAA. This journal seeks to bridge academic and professional audiences with articles that focus on accounting, broadly defined, and that provide insights pertinent to the accounting profession. The contents of Accounting Horizons, therefore, should interest researchers, educators, practitioners, regulators, and students of accounting.