The Impact of Robotic Process Automation and Artificial Intelligence on Employees in the Accounting Profession

Abstract

The article discusses data and information based on selected research and definitions drawn from the professional literature related to robotic process automation (RPA) and artificial intelligence (AI) and their impact on employment in the accounting profession. The article incorporates a review of the literature on the given topic. This article serves companies as a basis for further research, deeper processing of the given topic and as a scholarly basis for creating the research component. The issue addressed in the article is presented in the introductory part. The first part of the article deals with the collection of RPA definitions and the benefits of implementing RPA in companies. The next part of the article discusses the relationship between RPA and AI. The third part of the article summarizes the results of research previously conducted. In the selected studies, of primary interest was whether and to what extent the jobs of accountants are threatened by automation and whether AI helps accountants. The following part of the article is devoted to the discussion. Here, individual authors' views on job loss due to RPA and whether human labour is irreplaceable in accounting jobs are presented and discussed. The final part of the article is devoted to the findings.