Impact of Robotic Process Automation on Future Employment of Accounting Professionals

摘要

The COVID-19 pandemic created an increased need for companies to use Robotic Process Automation (RPA) for efficiency and cost cutting. Most companies that utilize RPA usually start with their accounting and finance departments because of the routine and rule-based nature of accounting and finance functions. Consequently, accounting job displacement by the RPA implementation becomes unavoidable. The primary objective of this paper is to explore the perception of accounting students regarding the impact of RPA on the accounting profession. Results show that there is an expectation gap between students’ expectation and the real-world scenario of accounting jobs being replaced by RPA. However, after engaging in learning activities in the accounting course used in this study, students become more aware that RPA can displace accountants. Their perceptions become more in line with that of the real-world scenario.