ROBOTIC PROCESS AUTOMATION FROM ACCOUNTING INFORMATION SYSTEM PERSPECTIVE

Abstract

Today, robot technology has caused changes in the industry and business environment. Robot Process Automation (RPA), created by Enterprise Resource Planning (ERP), is software that can imitate human activities with the help of computers. The study aims to contribute to the existing gaps in the literature about technological developments in accounting information systems by examining the current situation of RPA in terms of accounting information systems (AIS). Robots in RPA technology fall into three main categories. Probots are data manipulation by following iterative and straightforward rules. Knowbots provide internet access to collect and store user-specific information. Chatbots are virtual agents that can respond to needs simultaneously. RPA is a robot software; it is an automation technology that organizes the automation by virtualizing the workforce in MBS through robots or bots and eliminating errors with the crew it creates. Since this technology covers all processes in the business in detail, it can contribute to the audit function and help the MBS be transparent and auditable. In this respect, RPA contributes to ensuring corporate sustainability by healthily reporting financial transactions.