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Cited by 82Robotic Process Automation ApplicationsImpact of AI and Big Data on Business and SocietyInformation Technology Governance and Strategy

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

Zhang, Chanyuan, Issa, Hussein, Rozario, Andrea, Soegaard, Jonas Sveistrup·2023·Accounting Horizons
DOI 10.2308/horizons-2021-084
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Abstract

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.

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Metadata

Authors
Zhang, C., Issa, H., Rozario, A., & Soegaard, J. S.
Affiliations
  • The University of Texas at San Antonio (US)
  • Rutgers, The State University of New Jersey (US)
  • University of Illinois Urbana-Champaign (US)
  • Deloitte (United States) (US)
ORCID
Venue
Accounting Horizons
Publisher
American Accounting Association
Published
2023-03-01
Volume
37
Issue
1
Pages
193-217
ISSN
  • 0888-7993 (ISSN-L)
  • 1558-7975
DOI
10.2308/horizons-2021-084
OpenAlex
W4214579172
Cited by
82
References
1
Citations by year
2026: 15 · 2025: 25 · 2024: 26 · 2023: 11
FWCI
7.69
Type
journal article
Language
en
Open access
closed
Locations
  • Accounting Horizons (publishedVersion)
  • CBS Research Portal (Copenhagen Business School) (submittedVersion)
Topics
  • Social Sciences › Business, Management and Accounting › Management Information Systems › Robotic Process Automation Applications
  • Social Sciences › Decision Sciences › Management Science and Operations Research › Impact of AI and Big Data on Business and Society
  • Social Sciences › Business, Management and Accounting › Management Information Systems › Information Technology Governance and Strategy
Keywords
robotic process automation, RPA adoption, accounting functions, IT governance, workforce impact, privacy and security, system sustainability

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CoChat. (2026). Citation check: Robotic Process Automation (RPA) Implementation Case Studies in Accounting: A Beginning to End Perspective. https://app.cochat.ai/papers/10.2308/horizons-2021-084
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Zhang, C., Issa, H., Rozario, A., & Soegaard, J. S. (2023). Robotic Process Automation (RPA) Implementation Case Studies in Accounting: A Beginning to End Perspective. Accounting Horizons. https://doi.org/10.2308/horizons-2021-084