Cornelius Saramo

Papers

Total Citations

175

H-Index

About

Cornelius Saramo is a leading voice at the intersection of accounting, auditing, and intelligent automation. His research centers on the transformative impact of emerging technologies—particularly robotic process automation (RPA) and artificial intelligence—on financial systems and professional judgment. Saramo’s most influential work, “Current State and Challenges in the Implementation of Smart Robotic Process Automation in Accounting and Auditing” (2020, 175 citations), provides a critical roadmap for integrating automation into fields traditionally reliant on human oversight. He systematically identifies the key barriers—from technical limitations to ethical concerns—that must be overcome to move beyond simple rule-based tasks toward truly “smart” systems capable of supporting complex decision-making. This paper has become a foundational reference for scholars and practitioners navigating the digital transformation of finance. By highlighting the tension between automation’s promise and the enduring need for human judgment, Saramo has shaped ongoing debates about the future of professional work. His contributions are essential reading for anyone seeking to understand how technology is reshaping accountability, transparency, and the very nature of expertise in accounting and auditing.