Faculty of Technology Management and Business
Universiti Tun Hussein Onn Malaysia
86400 Batu Pahat, Parit Raja
MALAYSIA

dahliafernandez111@gmail.com

Fakulti Ekonomi dan Pengurusan
Universiti Kebangsaan Malaysia
43600 UKM Bangi Selangor
MALAYSIA

aini@ukm.edu.my

Abstract

The aim of this study is to understand the impact of Robotic Process Automation (RPA) on Global Accounting Services (GAS) using the institutional logic lens. This study uses an in-depth case study approach in one of the largest global business services firm that provides global accounting services. The result of the study showed that RPA technology has significant impacts on individual and organization resulted in the change and reduction of work, thus reducing the number of employees. Nevertheless, the introduction of new technology in the organization creates unnecessary competition between humans and robots. Although the RPA technology could solve issues involving humans such as disciplinary problems, employee productivity, and human resource shortages, high level of works such as analytical aspect could not be completely replaced by robots and can only be done by humans.

Keywords

Accounting Services, automation, Global Business Services, institutional logic, Robotic process

DOI

http://dx.doi.org/10.17576/AJAG-2018-09-11

Bibliography

Fernandez, D., & Aman, A. (2018). Impacts of Robotic Process Automation on Global Accounting Services. Journal of Accounting and Governance, 9, 123–131.  http://dx.doi.org/10.17576/AJAG-2018-09-11

9 : 123–131 (2018)

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