Robotic Process Automation at Top Accountants: An Adaptable Case Designed to Evaluate Processes and Create Bots with Various Levels of Complexity

摘要

ABSTRACT Robotic Process Automation (RPA) has gained the interest of the accounting profession to the point that even certification exams emphasize the importance of understanding RPA. Given that technology tools change often, one challenge that accounting instructors face is to build a case that is not dependent on a specific technology or process. This case study is adaptable to undergraduate/graduate accounting courses, the technology tool used, and the level of detail of the case implementation. The case consists of two parts. Part I focuses on the decision-making process to build digital acumen, and Part II focuses on the application of RPA to provide hands-on experience with a chosen RPA tool. The case is easy to implement and modify based on given course objectives and can be used to introduce the decision-making processes of adopting emerging technology and automation into the accounting curriculum. The case has received favorable student and instructor feedback.