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

Chanyuan (Abigail) Zhang, Hussein Issa, Andrea M. Rozario, Jonas Sveistrup Søgaard

Research output: Contribution to journalJournal articleResearchpeer-review

Abstract

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.
Original languageEnglish
JournalAccounting Horizons
Number of pages58
ISSN0888-7993
DOIs
Publication statusPublished - 25 Feb 2022

Bibliographical note

Epub ahead of print. Published online: February 25 2022

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