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About

Martin Wagener is an emerging scholar whose research sits at the critical intersection of accounting technology, internal controls, and corporate governance, with a particular focus on robotic process automation (RPA) in professional accounting and auditing contexts. His work addresses a timely and often overlooked dimension of technological adoption: the risks and vulnerabilities that accompany automation in financial environments. Wagener's most influential contribution, "The Dark Side of Robotic Process Automation," has garnered 50 citations since its 2023 publication, signaling strong resonance within the accounting and information systems communities. By systematically examining the challenges auditors and corporate accountants face when deploying RPA, he provides a crucial counterbalance to the predominantly optimistic narratives surrounding automation. Complementing this, his framework of key internal control and governance principles for RPA — developed in collaboration with a Fortune 500 company using a design science research approach — offers practitioners actionable guidance for responsible implementation. With a cumulative citation count approaching 85 across closely related works, Wagener is establishing himself as a go-to voice on RPA governance. Students and researchers exploring the governance dimensions of accounting technology will find his scholarship both practically grounded and academically rigorous.