Minna Martikainen

Papers

Total Citations

175

H-Index

About

Minna Martikainen is a leading researcher at the intersection of accounting, auditing, and emerging digital technologies. Her work primarily explores how automation and artificial intelligence are reshaping financial reporting and assurance practices. Martikainen’s most influential contribution is her landmark 2020 study, “Current State and Challenges in the Implementation of Smart Robotic Process Automation in Accounting and Auditing,” which has garnered 175 citations and is widely regarded as a foundational reference in the field. In this work, she critically examines the rapid technological transformation of accounting systems, highlighting both the promise of smart robotic process automation and the persistent challenges of automating judgment-based tasks that require human oversight. Her research provides a nuanced roadmap for practitioners and scholars navigating this digital shift. Beyond this key paper, Martikainen continues to influence policy and practice through her analyses of how organizations can responsibly integrate automation while preserving audit quality and professional skepticism. Her work is essential reading for anyone seeking to understand the future of accounting in an increasingly automated world.