Perceptions of Robotic Process Automation in Public Accounting

34 Pages Posted: 5 Sep 2019

See all articles by Lauren Cooper

Lauren Cooper

West Virginia University

Kip Holderness

West Virginia University

Trevor Sorensen

West Virginia University - Department of Accounting and Management Information Systems

David A. Wood

Brigham Young University - School of Accountancy

Date Written: August 29, 2019

Abstract

We examine how the adoption and use of Robotic Process Automation (RPA) is affecting the work experience of employees in the public accounting industry. Specifically, we compare how top and bottom-level employees perceive RPA. To do so, we interview 14 RPA leaders and survey 139 lower-level employees from Big 4 accounting firms. Unlike other situations where an expectation gap exists between executives and lower-level employees, we find that the two groups generally agree that RPA is having a positive influence on the profession. Specifically, both groups believe that RPA is positively changing the work employees perform and improves employee career prospects. However, while firm leaders believe RPA will improve work satisfaction, lower-level employees report no such improvements. These insights will assist the profession as it increases the use of RPA and provide direction for future research studies examining related issues.

Suggested Citation

Cooper, Lauren and Holderness, Darin Kip and Sorensen, Trevor and Wood, David A., Perceptions of Robotic Process Automation in Public Accounting (August 29, 2019). Available at SSRN: https://ssrn.com/abstract=3445005 or http://dx.doi.org/10.2139/ssrn.3445005

Lauren Cooper

West Virginia University ( email )

Morgantown, WV 26506
United States

Darin Kip Holderness

West Virginia University ( email )

PO Box 6025
Morgantown, WV 26506
United States
3042937847 (Phone)
3042930635 (Fax)

Trevor Sorensen

West Virginia University - Department of Accounting and Management Information Systems ( email )

Morgantown, WV 26506
United States

David A. Wood (Contact Author)

Brigham Young University - School of Accountancy ( email )

518 TNRB
Brigham Young University
Provo, UT 84602
United States
801-422-8642 (Phone)
801-422-0621 (Fax)

HOME PAGE: http://marriottschool.byu.edu/employee/employee.cfm?emp=daw44

Here is the Coronavirus
related research on SSRN

Paper statistics

Downloads
218
Abstract Views
640
rank
147,889
PlumX Metrics