The DOI matches its Crossref record; 23 of the 23 references it cites were found in a registry or an index.
Robotic Process Automation in Public Accounting
Open accessAbstract
SYNOPSIS We investigate the implementation of Robotic Process Automation (RPA) software in public accounting by interviewing RPA leaders at Big 4 firms. RPA software automates the input, processing, and output of data to streamline repetitive, mundane tasks. Many of our findings are unique to accounting. For instance, participants report tax services are furthest along in RPA adoption, followed by advisory and assurance services. Furthermore, RPA has not impacted fees, but there is concern that clients may desire fee reductions due to decreased employee hours. Finally, unlike other technology implementations, RPA adoption is driven primarily by lower-level employees. Similar to other domains, our results indicate massive efficiency and effectiveness gains from RPA implementation. Also, interviewees do not expect reduced head count to result from RPA use. This study is the first to discuss the benefits, opportunities, and challenges to implementing RPA in accounting and serves as a catalyst for future research.
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Cites
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Cited by
Is artificial intelligence improving the audit process?
Fedyk, A., Hodson, J., Khimich, N., & Fedyk, T. (2022) · Review of Accounting Studies · doi:10.1007/s11142-022-09697-x · Cited by 461
Man versus machine: Complex estimates and auditor reliance on artificial intelligence
COMMERFORD, B. P., DENNIS, S. A., JOE, J. R., & ULLA, J. W. (2022) · Journal of Accounting Research · doi:10.1111/1475-679x.12407 · Cited by 270
Challenges and opportunities for artificial intelligence in auditing: Evidence from the field
Kokina, J., Blanchette, S., Davenport, T. H., & Pachamanova, D. (2025) · International Journal of Accounting Information Systems · doi:10.1016/j.accinf.2025.100734 · Cited by 375
Wood, D. A., Achhpilia, M. P., Adams, M. T., Aghazadeh, S., Akinyele, K., Akpan, M., Allee, K. D., Allen, A. M., Almer, E. D., Ames, D., et al. (2023) · Issues in Accounting Education · doi:10.2308/issues-2023-013 · Cited by 166
Self-citationEulerich, M., Sanatizadeh, A., Vakilzadeh, H., & Wood, D. A. (2024) · Review of Accounting Studies · doi:10.1007/s11142-024-09833-9 · Cited by 195
“Robotic process automation (RPA) software is the use of low-code or no-code software to automate repetitive, routine business processes (Cooper et al. 2019).”
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Metadata
- Authors
- Cooper, L., Holderness, D. K., Sorensen, T., & Wood, D. A.
- Venue
- SSRN Electronic Journal
- Publisher
- Elsevier BV
- Published
- 2018
- Volume
- 33
- Issue
- 4
- Pages
- 15-35
- ISSN
- 0888-7993 (ISSN-L)
- 1556-5068
- OpenAlex
- W2901174424
- Cited by
- 341
- References
- 23
- FWCI
- 13.91
- Type
- journal article
- Language
- en
- Open access
- green
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Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.
