Robotic Process Automation and Its Impact on Accounting

• Autorzy: Dariusz Jędrzejka

Warianty tytułu

Zrobotyzowana automatyzacja procesów i jej wpływ na rachunkowość

• Języki publikacji: EN

Abstrakty

EN

The paper seeks to explain the concept of robotic process automation (RPA), the ways it impacts accounting, and suggest future research directions. A literature review of previous studies and state-of-the-art sources has been conducted to reveal research gaps. The results provide insights into the nature of the accounting transformation. The potential for automating accounting processes with RPA is high, and robots are predicted to replace accountants for a considerable part of their tasks. That could lead to the disappearance of entry-level accounting positions and, simultaneously, the creation of new accountant roles. Future accountants' responsibilities will go beyond bookkeeping and financial reporting towards business advisory and leading the RPA transformation. The change entails the need to improve their soft skills, and technology and data skills. It calls for more studies on an effective method to integrate these skills into the accounting education model. Further research is required to examine the potential negative effects of employing robots. These relate to the unnecessary human-robot competition, unintended organisational structure changes, deskilling, and building expertise and knowledge management. Finally, to obtain a more comprehensive view of the impacts of RPA performance, more in-depth research is needed to account for all the financial and non-financial effects of RPA implementation. (original abstract)

Artykuł ma na celu przedstawienie koncepcji zrobotyzowanej automatyzacji procesów (RPA) i jej wpływu na rachunkowość, a także zaproponowanie przyszłych kierunków badań w tym zakresie. W celu wskazania luk badawczych posłużono się przeglądem badań naukowych oraz innych aktualnych źródeł (opracowań branżowych, środowiskowych). Przegląd pozwolił wskazać charakter przemian w rachunkowości. Procesy księgowe wykazują wysoki potencjał automatyzacji i przewiduje się, iż roboty zastąpią księgowych w znacznej części ich zadań. To może doprowadzić do zaniku niższych stanowisk w księgowości, ale jednocześnie stworzy nowe. Zadania przyszłych księgowych wykroczą poza księgowanie operacji i sprawozdawczość finansową i będą dotyczyć doradztwa biznesowego oraz zarządzania automatyzacją przy użyciu robotów. Zmiana ta wymaga podnoszenia przez księgowych kompetencji miękkich oraz związanych z technologią i analizą danych. Dalszych badań wymagają efektywne metody uwzględniania po-wyższych w systemie nauczania rachunkowości. Istnieje potrzeba dalszych studiów nad negatywnymi konsekwencjami angażowania robotów, które dotyczą niepożądanej rywalizacji człowiek-maszyna, niezamierzonych zmian w strukturze organizacyjnej, problemu utraty umiejętności i zarządzania wiedzą. Pogłębionym analizom powinny zostać poddane finansowe i niefinansowe skutki implementacji RPA. (abstrakt oryginalny)

Słowa kluczowe

EN

Accounting; Bookkeeping; Robotization; Robotic Process Automation (RPA)

PL

Rachunkowość; Księgowość; Robotyzacja; Zrobotyzowana Automatyzacja Procesów

• Czasopismo: Zeszyty Teoretyczne Rachunkowości
• Rocznik: 2019
• Tom: 105
• Numer: nr 161
• Strony: 137--166

Twórcy

autor

Dariusz Jędrzejka

• University of Lodz

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Identyfikatory

DOI

10.5604/01.3001.0013.6061