Affiliation:
1. West Virginia University
2. Brigham Young University 518 TNRB Brigham Young University UNITED STATES Provo Utah 84602 801-422-0621 801-422-8642
Abstract
The use of Robotic Process Automation (RPA) is a recent innovation in the public accounting industry, and the Big 4 firms are at the forefront of its implementation. This paper examines how the adoption and use of RPA is affecting the perceived work experience of firm leaders and lower-level employees at Big 4 accounting firms. We interview 14 RPA leaders, survey 139 lower-level employees, and compare and contrast their responses. We find that the two groups generally agree that RPA is having a positive influence on the profession. Both groups believe that RPA is positively changing the work employees perform and improving employee career prospects. However, while firm leaders believe RPA will improve work satisfaction, lower-level employees report no such improvements. Our insights provide direction for the accounting profession as it increases the use of RPA and for future research studies examining related issues.
Publisher
American Accounting Association
Subject
Computer Science Applications,Accounting
Cited by
33 articles.
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