Robotic process automation and its impact on accounting

The paper seeks to explain the concept of robotic process automation (RPA), the ways it impacts accounting, and suggest future research directions. A literature review of previous studies and state-of-the-art sources has been conducted to reveal research gaps. The results provide insights into the nature of the accounting transformation. The potential for automating accounting processes with RPA is high, and robots are predicted to replace accountants for a considerable part of their tasks. That could lead to the disappearance of entry-level accounting positions and, simultaneously, the creation of new accountant roles. Future accountants’ responsibilities will go beyond bookkeeping and financial reporting towards business advisory and leading the RPA transformation. The change entails the need to improve their soft skills, and technology and data skills. It calls for more studies on an effective method to integrate these skills into the accounting education model. Further research is required to examine the potential negative effects of employing robots. These relate to the unnecessary human-robot competition, unintended organisational structure changes, deskilling, and building expertise and knowledge management. Finally, to obtain a more comprehensive view of the impacts of RPA performance, more in-depth research is needed to account for all the financial and non-financial effects of RPA implementation.

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Social networking’s peril: Cognitive absorption, social networking usage, and depression

Cyberpsychology Journal of Psychosocial Research on Cyberspace ◽

10.5817/cp2015-4-5 ◽

2015 ◽

Vol 9 (4) ◽

Cited By ~ 5

Author(s):

Stoney Brooks ◽

Phil Longstreet

Keyword(s):

Social Networking ◽

Well Being ◽

Future Research ◽

Negative Effects ◽

Research Directions ◽

Cognitive Absorption ◽

Significant Difference ◽

Future Research Directions ◽

Gender Based ◽

The Relationship

Social networking has become commonplace in today’s always-connected world. Due to this ubiquity, researchers have sought to explore the positive and negative effects that can result from usage of social networking. This research has shown many effects on an individual's psychological well-being, with one of the most concerning being mixed results of how usage relates to depression. In this study, we further examine the relationship between usage and depression for social networking users. In addition, we posit that aspects of cognitive absorption, namely temporal dissonance, focused immersion, and heightened enjoyment, have a direct effect on the amount of usage. A survey of 251 social networking users reveals that temporal dissociation and heightened enjoyment are associated with increased usage, and usage was found to be associated with greater levels of depression. Further, prior research has shown a significant difference between genders in Internet usage and social networking. Therefore, we report our findings as an overall analysis and as a gender-based between-groups analysis. This analysis shows that more variance is explained for females than males in most relationships. Implications for research and society are discussed along with future research directions.

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Cyber Behavior and its Impact in Japan

Encyclopedia of Cyber Behavior ◽

10.4018/978-1-4666-0315-8.ch104 ◽

2012 ◽

pp. 1305-1315

Author(s):

Kei Fuji ◽

Fujio Yoshida

Keyword(s):

Social Behavior ◽

Internet Use ◽

Daily Life ◽

Mobile Internet ◽

Future Research ◽

The Internet ◽

Negative Effects ◽

Research Directions ◽

Internet Users ◽

Future Research Directions

With the rapid growth of Internet in Japan, many researches have examined whether Internet use affects social behavior on daily life positively or negatively. Early seminal researches in Japan demonstrated that the negative effects of the Internet are not universal, but such effects are dependent on the circumstances and on how the Internet is utilized by each user. Recent studies have been focusing on various activities on the Internet analyzing “what kind of user is using the Internet for what purpose.” This chapter will introduce these studies in terms of three main characteristics of Internet users in Japan. These three characteristics are: preferences for weblog, participation in online communities, and switching to mobile Internet. At the end of this chapter, future research directions will be discussed, while introducing recently developed scales designed to measure various behaviors on the Internet from three aspects: self-expression, relationships with others, and balance with reality.

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Negative effects in psychotherapy: commentary and recommendations for future research and clinical practice

BJPsych Open ◽

10.1192/bjo.2018.42 ◽

2018 ◽

Vol 4 (4) ◽

pp. 307-312 ◽

Cited By ~ 22

Author(s):

Alexander Rozental ◽

Louis Castonguay ◽

Sona Dimidjian ◽

Michael Lambert ◽

Roz Shafran ◽

...

Keyword(s):

Mental Distress ◽

Analytical Framework ◽

Routine Care ◽

Future Research ◽

Improve Quality ◽

Negative Effects ◽

Research Directions ◽

Select Group ◽

Future Research Directions

BackgroundPsychotherapy can alleviate mental distress and improve quality of life, but little is known about its potential negative effects and how to determine their frequency.AimsTo present a commentary on the current understanding and future research directions of negative effects in psychotherapy.MethodAn anonymous survey was distributed to a select group of researchers, using an analytical framework known as strengths, weaknesses, opportunities and threats.ResultsThe researchers perceive an increased awareness of negative effects in psychotherapy in recent years, but also discuss some of the unresolved issues in relation to their definition, assessment and reporting. Qualitative methods and naturalistic designs are regarded as important to pursue, although a number of obstacles to using such methods are identified.ConclusionNegative effects of psychotherapy are multifaceted, warranting careful considerations in order for them to be monitored and reported in research settings and routine care.Declaration of interestNone.

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Organizational Capacity, Community Asset Mobilization, and Performance of Korean Social Enterprises

Korean Journal of Policy Studies ◽

10.52372/kjps30204 ◽

2015 ◽

Vol 30 (2) ◽

pp. 69-91

Author(s):

Han Sang Il ◽

Choi Moo Hyun ◽

Chung So Yoon

Keyword(s):

Social Performance ◽

Organizational Capacity ◽

Social Enterprises ◽

Future Research ◽

Negative Effects ◽

Research Directions ◽

Policy Makers ◽

Community Assets ◽

Future Research Directions ◽

And Performance

This paper develops an integrative analysis framework for assessing the performance of social enterprises in Korea in the context of combined organizational and environmental factors that provide positive feedback. We surveyed 120 social enterprises in Korea and analyzed the relationships between organizational capacity, community asset mobilization, and performance of those social enterprises. The analysis showed that organizational capacity and community asset mobilization influenced performance in different ways. In addition, management capacity emerged as the most important mediating variable of the organizational capacities, and the mobilization of the community assets of social enterprises contributed to improving their social performance. Finally, strategic leadership contributed to mobilizing the community assets of social enterprises. However, community asset mobilization had negative effects on economic performance. Important lessons for policy makers and future research directions are drawn from these results.

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