THE USE OF ROBOTIC PROCESS AUTOMATION IN ACCOUNTING

摘要

Robotic Process Automation (RPA) is an automation technology that mimics human beings in fulfilling business processes. It is used as a virtual worker. It is found that repetitive tasks with a substantial quantity of work are especially cost effective and efficient to automate. The purpose of this study is to provide theoretical background and a discussion of the role of robotic process automation in accounting. It is important to have thorough account of RPA, which is a technological breakthrough that leads entities to strategical competitiveness in the business world.