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

Forthcoming in Accounting Horizons

54 Pages Posted: 14 Jan 2022

See all articles by Chanyuan (Abigail) Zhang

Chanyuan (Abigail) Zhang

Rutgers, The State University of New Jersey - Accounting & Information Systems

Hussein Issa

Rutgers, The State University of New Jersey - Accounting & Information Systems

Andrea Rozario

University of Illinois at Urbana-Champaign

Jonas Sveistrup Søgaard

affiliation not provided to SSRN

Date Written: November 1, 2021

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.

Keywords: Robotic Process Automation, Accounting, Workforce, IT Governance, Data Security and Privacy

Suggested Citation

Zhang, Chanyuan (Abigail) and Issa, Hussein and Rozario, Andrea and Søgaard, Jonas Sveistrup, Robotic Process Automation (RPA) Implementation Case Studies in Accounting: A Beginning to End Perspective (November 1, 2021). Forthcoming in Accounting Horizons, Available at SSRN: https://ssrn.com/abstract=4008330

Chanyuan (Abigail) Zhang

Rutgers, The State University of New Jersey - Accounting & Information Systems ( email )

1 Washington Pl
Newark, NJ 07102
United States

Hussein Issa

Rutgers, The State University of New Jersey - Accounting & Information Systems ( email )

96 New England Avenue, #18
Summit, NJ 07901-1825
United States

Andrea Rozario (Contact Author)

University of Illinois at Urbana-Champaign ( email )

Champaign, IL 61820
United States

Jonas Sveistrup Søgaard

affiliation not provided to SSRN

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