scholarly journals Emerging Technologies and the Accounting Profession: Trends and Topics for Practitioners to Consider

2019 ◽  
Vol 11 (1) ◽  
pp. 169
Author(s):  
Sean Stein Smith
Keyword(s):  
Artificial Intelligence ◽  
Financial Services ◽  
Emerging Technology ◽  
Process Automation ◽  
Accounting Profession ◽  
Robotic Process Automation ◽  
The Core ◽  
Blockchain Technology ◽  
Emerging Issues ◽  
Emerging Topics

Emerging technology and technology tools such as blockchain, artificial intelligence, robotic process automation, and automation at large continue to drive change and disruption throughout the broader financial services landscape. While numerous articles, webcasts, and books have been put together analyzing these different topics and the implications they might have on different areas of the professional landscape, this article proposes a different approach. Instead of focusing on definitions, terminology, or assessing potential impacts at a higher level or through a broad scope of possible applications, this research examines certain specific trends and aspects of these technologies and the impacts they will generate on the profession. Definitions and work terminology will, of course, be a part of this research, but that does not form the core of this piece. Rather, and written with both a practitioner and academic audience in mind, certain emerging topics such and applications built on top of blockchain technology, as well as implementation issues connected to other emerging issues, are the core of this piece.

Emerging Technologies in Supply Management

2020 ◽  
Author(s):  
Andrea M. Prud’homme ◽  
John V. Gray ◽  
Andrew C. Barley
Keyword(s):  
Artificial Intelligence ◽  
Emerging Technologies ◽  
Supply Management ◽  
Process Automation ◽  
Robotic Process Automation ◽  
Management Processes ◽  
Virtual And Augmented Reality ◽  
Advanced Analytics ◽  
Speed And Accuracy ◽  
Positive Results

This chapter looks at emerging technologies and their use in supply management processes as a means to improve effectiveness through improved speed and accuracy, at a reduced cost. Many technologies are finding their way into supply management, with differing levels of penetration and application and with mixed results. It may be challenging for supply management professionals to understand how, when, and where these technologies are likely to yield positive results. This chapter reviews several technologies, including artificial intelligence/machine learning, big data/advanced analytics, blockchain, cloud computing, conversational things (e.g., chatbots), immersive technologies (e.g., virtual and augmented reality), and robotic process automation. Findings indicate that the primary advantages are achieved by improving current processes and workflows, rather than that these technologies are currently disrupting or will fundamentally change supply management. Another important finding is the importance of “clean data” inputs, something that artificial intelligence can help with and that is foundational for successful robotic process automation.

scholarly journals Current State and Challenges in the Implementation of Smart Robotic Process Automation in Accounting and Auditing

2020 ◽  
Vol 9 (1) ◽  
pp. 90-102
Author(s):  
Max Gotthardt ◽  
Dan Koivulaakso ◽  
Okyanus Paksoy ◽  
Cornelius Saramo ◽  
Minna Martikainen ◽  
...  
Keyword(s):  
Artificial Intelligence ◽  
Technology Development ◽  
Successful Implementation ◽  
Human Intervention ◽  
Process Automation ◽  
Theoretical Frameworks ◽  
High Expectations ◽  
Robotic Process Automation ◽  
Current State ◽  
Research Gap

Technology development has grown rapidly in the last decades and gained importance for accounting and auditing through its identified potentials. Particularly the automation of judgment systems and systems that require human intervention, are deemed to be more relevant to confront a transformation through Robotic Process Automation (RPA). During the continuous development, the augmentation of such systems through Artificial Intelligence (AI) presents a greenfield project with high expectations. However theoretical frameworks have not yet been elaborative and sufficient to capture how such deployments can be conducted. Addressing this research gap, this study presents a summarized overview of the transforming RPA ecosystem and indicates what challenges are critical to being confronted for a successful implementation of such systems in accounting and auditing.

A Blockchain-Based Robotic Process Automation Mechanism in Educational Setting

2021 ◽  
pp. 17-41
Author(s):  
Nhlanhla Andrew Sibanyoni
Keyword(s):  
Design Science ◽  
Science Research ◽  
Educational Resources ◽  
Process Automation ◽  
Registration System ◽  
Robotic Process Automation ◽  
Blockchain Technology ◽  
School Of Choice ◽  
History Of ◽  
Robotic Automation

Blockchain technology and robotic process automation are increasingly the focus of attention in research, as these are both used successfully in business, marketing, manufacturing, and finance. However, their application in educational contexts is still emerging. This chapter uses an illustrative example of an online school registration system to explore how a blockchain-based robotic process automation mechanism can resolve the inherent challenges. The proposed system allows parents to register their Grade 1 and Grade 8 children for their school of choice. There is competition for places in certain schools and a history of unfair allocation of educational resources; hence, there is mistrust. To counter this threat, this study proposes a blockchain-based robotic automation process mechanism to fairly and transparently allocate educational resources. It recommends that further design science research be conducted in which the blockchain is supplemented by additional technological processes to enhance data-sharing in educational settings.

Robot Process Automation (RPA) and Its Future

2022 ◽  
pp. 35-58
Author(s):  
Ozge Doguc
Keyword(s):  
Artificial Intelligence ◽  
Machine Learning ◽  
Computer Vision ◽  
Customer Satisfaction ◽  
Human Behavior ◽  
The Other ◽  
Human Intervention ◽  
Process Automation ◽  
Robotic Process Automation ◽  
Human Agent

Many software automation techniques have been developed in the last decade to cut down cost, improve customer satisfaction, and reduce errors. Robotic process automation (RPA) has become increasingly popular recently. RPA offers software robots (bots) that can mimic human behavior. Attended robots work in tandem with humans and can operate while the human agent is active on the computer. On the other hand, unattended robots operate behind locked screens and are designed to execute automations that don't require any human intervention. RPA robots are equipped with artificial intelligence engines such as computer vision and machine learning, and both robot types can learn automations by recording human actions.

Технологии «спектра автоматизации» как фактор модификации внутреннего аудита (третьей линии защиты)

2019 ◽  
Vol 13 (3) ◽  
pp. 559
Author(s):  
Фания Саитовна Растегаева ◽  
Альбина Закарьяновна Халитова
Keyword(s):  
Artificial Intelligence ◽  
Data Analytics ◽  
Process Automation ◽  
Robotic Process Automation

В представленной статье поднимается проблема модификации внутреннего аудита под влиянием инновационных технологий: искусственного интеллекта (artificial intelligence), роботизированной автоматизации процессов (robotic process automation), анализа данных (data analytics), единство которых образует концепцию «спектра автоматизации». Актуальность данного исследования обусловлена беспрецедентными темпами развития цифровых технологий и их стремительной интеграцией в сферу внутреннего контроля современных организаций. Выявлены основные преимущества и риски, детерминированные внедрением технологий интеллектуальной автоматизации в процедуры аудита. Проанализированы тенденции возрастающей роли службы внутреннего аудита в организации в условиях автоматизации бизнес-процессов. Выделены конкретные меры по адаптации и подготовке служб внутреннего аудита к интеграции технологий «спектра автоматизации». Рассмотрена концепция «непрерывного аудита», как результата интеллектуальной автоматизации в будущей перспективе.

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