Othmar M. Lehner

Papers

Total Citations

177

H-Index

About

Othmar M. Lehner is a leading scholar at the intersection of accounting, auditing, and emerging technologies. His research primarily focuses on the transformative impact of artificial intelligence (AI) and robotic process automation (RPA) on accounting organisations. Lehner’s most influential work, "Current State and Challenges in the Implementation of Smart Robotic Process Automation in Accounting and Auditing" (2020), has garnered 175 citations, establishing a foundational understanding of how automation reshapes judgment systems and human intervention in financial processes. He further explores the structural dynamics of AI in accounting through a large-scale Delphi study (2022), employing Giddens’ structuration theory to reveal how AI systems both shape and are shaped by organisational practices. Lehner’s contributions are pivotal in guiding practitioners and researchers through the complexities of digital transformation, highlighting both the potentials and challenges of automation. His work is essential reading for those seeking to navigate the evolving landscape of smart accounting and auditing technologies.