Keywords

robotic process automation (RPA), automation, accounting efficiency, accounting effectiveness, hiring decisions

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.

Original Publication Citation

Cooper, L. A., D. K. Holderness, T. Sorensen, and D. A. Wood. 2022. Perceptions of robotic process automation in Big 4 public accounting firms: Do firm leaders and lower-level employees agree? Journal of Emerging Technologies in Accounting, 19 (1): 33-51. DOI: 10.2308/JETA-2020-085.

Document Type

Peer-Reviewed Article

Publication Date

2022

Publisher

Journal of Emerging Technologies in Accounting

Language

English

College

David O. McKay School of Education

Department

Accountancy

University Standing at Time of Publication

Full Professor

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