Robotic Process Automation: A Literature-Based Research Agenda-Reference-Cited by-同舟云学术

Robotic Process Automation: A Literature-Based Research Agenda

Published:2022-02-18 Issue:2 Volume:36 Page:173-191
ISSN:1558-7959
Container-title:Journal of Information Systems
language:en
Short-container-title:

Author:

Plattfaut Ralf¹^ORCID,Borghoff Vincent¹^ORCID

Affiliation:

1. South Westphalia University of Applied Sciences

Abstract

ABSTRACT Robotic Process Automation (RPA) is a relatively new approach to automate business processes in organizations. Practitioners have adopted it extensively, notably within the accounting discipline; however, the scientific research seems to be lagging. As a result of this, there is no clear definition or uniform understanding of the advantages and disadvantages of RPA. To close this gap, we conducted a structured and systematic literature review of published scholarly articles on RPA. We set out to identify the definition of RPA, consider its feasibility regarding implementation, outline the advantages and disadvantages, and evaluate the risks and best practices of RPA. In this paper, we show that the literature has particularly failed to discuss the quantifiable benefits of RPA. The best practices identified are especially relevant for practitioners. Based on our findings, we propose an agenda for future research on RPA.

Publisher

American Accounting Association

Subject

Management of Technology and Innovation,Information Systems and Management,Human-Computer Interaction,Accounting,Information Systems,Software,Management Information Systems

Link

https://publications.aaahq.org/jis/article-pdf/36/2/173/83597/i1558-7959-36-2-173.pdf

Reference95 articles.

1. Agostinelli, S., Marrella A., and MecellaM. 2019. Research challenges for intelligent robotic process automation. In Business Process Management Workshops. BPM 2019 International Workshops, Vienna, Austria, September 1–6, 2019, Revised Selected Papers, edited by C. Di Francescomarino, R. Dijkman, and U. Zdun, 12–18. Cham, Switzerland: Springer International Publishing.

2. Aguirre, S., and RodriguezA. 2017. Automation of a business process using robotic process automation (RPA): A case study. InApplied Computer Sciences in Engineering, edited byFigueroa-GarcíaJ. C.,López-SantanaE. R.,Villa-RamírezJ. L., and Ferro-EscobarR.,65– 71. Cham, Switzerland: Springer International Publishing.

3. Alles, M. and GrayG. L. 2019. Will the medium become the message? A framework for understanding the coming automation of the audit process. Journal of Information Systems34(2): 109– 130.

4. Almutairi, M. and NobaneeH. 2020. Artificial intelligence in financial industry. Available at: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3578238

5. Alt, R. 2018. Electronic markets on digitalization. Electronic Markets28 ( 4): 397– 402. https://doi.org/10.1007/s12525-018-0320-7

Cited by 22 articles. 订阅此论文施引文献订阅此论文施引文献，注册后可以免费订阅5篇论文的施引文献，订阅后可以查看论文全部施引文献

1. Challenging or Threatening? The Double-Edged Sword Effect of Intelligent Technology Awareness on Accountants’ Unethical Decision-Making;Journal of Business Ethics;2024-07-22

2. Bibliography;Future-Proof Accounting;2024-07-19

3. Acceptance of Rpa in Public Sector Institutions;Journal of Organizational Computing and Electronic Commerce;2024-06-24

4. Unlocking RPA potential: understanding the use of Robotic Process Automation by finance employees;Maandblad voor Accountancy en Bedrijfseconomie;2024-06-18

5. Does automation improve financial reporting? Evidence from internal controls;Review of Accounting Studies;2024-04-23