UNDERSTANDING THE OPERATIONAL OUTCOMES OF ADOPTING ROBOTIC PROCESS AUTOMATION SYSTEMS IN AUDIT SECTOR

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Date

2022

Journal Title

Journal ISSN

Volume Title

Publisher

СДУ хабаршысы - 2022

Abstract

Abstract. Robotic process automation (RPA) has been widely adopted in many industries as a tool, which does repetitive actions in rule-based business processes. Audit companies around the world are always on the way to making processes more efficient with help of automation and RPA is not an exception. However, there are always two sides of the coin, and there are both benefits and limitations of using RPA. Using RPA may be not efficient in some circumstances, so it is important to understand in what cases using RPA will bring more advantages than disadvantages. The main purpose of this study is to understand the conditions under which adopting the Robotic Process Automation Systems will influence the operational efficiency in the audit firms in Kazakhstan. Because the main purpose of the study is to understand the challenges and opportunities of applying RPA, a qualitative approach has been selected. Data were collected through semi-structured interviews with five specialists in the audit sector. After transcribing the interview conversations, a thematic analysis method resulted in 47 open-codes. In the analysis part was discussed some tendencies, opportunities, and barriers of effective implementation of RPA.

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Keywords

Business Process automation, Robotic Process Automation, Automation in Audit, Operational Efficiency, Conditions for RPA, СДУ хабаршысы - 2022, №4

Citation

D. Toktar , U. Coban / UNDERSTANDING THE OPERATIONAL OUTCOMES OF ADOPTING ROBOTIC PROCESS AUTOMATION SYSTEMS IN AUDIT SECTOR / СДУ хабаршысы - 2022