The Impact of Robotic Process Automation on accounting information systems French Multiple case studies

Resumo

This study examines the impact of robotic process automation on
the accounting information systems of French organizations. Robotic
Process Automation (RPA) is being introduced more and more in
companies to address the risks of manual and repetitive tasks. The
methodology adopted is interpretative, based on a constructivist
perspective. The data corpus consists of narrative of six experts
representing each case study of the implementation of RPA drawn
upon in this study. The results show that RPA has an impact on
companies’ IT cost, security, accuracy of data processing and agility
of results derived from accounting information systems. Generally
the impact reflects on the characteristics of embedded technology
by accompanying the rules of operations to ensure internal controls.
Based on the practical implications, we conclude for the positive
and negative impact on the aspects of the embedded technology of
RPA implementation. Overall, for the originality of the study, the
findings contribute to academia by filling the gap in the literature
and drawing attention to the implication of the implementation of
RPA for practitioners, policymakers, employees, business accounting
processes, and the society at large.