Robotic Process Automation (RPA) Implementation Case Studies in Accounting: A Beginning to End Perspective
研究了会计职能中机器人流程自动化从开始到结束的实施过程，识别出劳动力、IT治理、隐私安全等五个主题，为学者和实践者提供RPA实施效果的见解。
SYNOPSIS 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 information technology (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.