Faculty of Business and Law – School of Accounting, Economics and Finance

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Bushra Swan 21547795

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Starting from a new page, insert your narrative section (i.e. 1.5 to 2 pages),
reference section and abstracts. Please note that the reference and abstract
sections do NOT count in your 1.5 to 2 pages of narratives. Failure to have 1.5 to 2
pages of narratives will result in marks deduction.

NARRATIVE

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 1. Introduction and Objectives

2. Discussion

REFERENCES

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 1. Adriana Tiron‐Tudor, Ramona Lacurezeanu, Paul Bresfelean Vasile, and Adelina Nicoleta
Dontu. 2024. "Perspectives on how Robotic Process Automation is Transforming Accounting
and Auditing Services." Accounting Perspectives 23 (1) (03): 7-38.
doi:https://doi.org/10.1111/1911-3838.12351.
https://www.proquest.com/scholarly-journals/perspectives-on-how-robotic-process-
automation-is/docview/2938228126/se-2.

2. Babashahi, Leili, Carlos Eduardo Barbosa, Yuri Lima, Alan Lyra, Herbert Salazar, Matheus
Argôlo, Marcos Antonio de Almeida, and de Souza Jano Moreira. 2024. "AI in the Workplace:
A Systematic Review of Skill Transformation in the Industry." Administrative Sciences 14 (6):
127. doi:https://doi.org/10.3390/admsci14060127. https://www.proquest.com/scholarly-
journals/ai-workplace-systematic-review-skill/docview/3072224205/se-2.

3. Can, Tansel Kaya, Mete Türkyılmaz, and Burcu Birol. 2019. "Impact of RPA Technologies on
Accounting Systems." Muhasebe Ve Finansman Dergisi (82) (04).
https://www.proquest.com/scholarly-journals/impact-rpa-technologies-on-accounting-
systems/docview/2236841443/se-2.

4. Dennis, Anita and J. G. Jenkins. 2024. "Using Technology to Boost Audit Quality." Journal of
Accountancy 235 (1) (01): 1-6. https://www.proquest.com/trade-journals/using-technology-
boost-audit-quality/docview/2913490450/se-2.

5. HAZAR, Hulya B. O. Y. D. A. S. and Can TOPLU. 2023. "THE USE OF ROBOTIC PROCESS
AUTOMATION IN ACCOUNTING." Prizren Social Science Journal 7 (3) (Sep): 45-50.
doi:https://doi.org/10.32936/pssj.v7i3.481. https://www.proquest.com/scholarly-journals/use-
robotic-process-automation-accounting/docview/2919493156/se-2.

6. Hsing-Hua Hsiung and Juo-Lien Wang. 2022. "Research on the Introduction of a Robotic
Process Automation (RPA) System in Small Accounting Firms in Taiwan." Economies 10 (8):
200. doi:https://doi.org/10.3390/economies10080200. https://www.proquest.com/scholarly-
journals/research-on-introduction-robotic-process/docview/2706146450/se-2.

7. Imoniana, Joshua Onome, Daniel Carlos Nava Filho, Edgard Bruno Cornacchione, Luciane
Reginato, and Cristiane Benetti. 2023. "Impact of Technological Advancements on Auditing of
Financial Statements." European Research Studies 26 (4): 131-159.
https://www.proquest.com/scholarly-journals/impact-technological-advancements-on-
auditing/docview/2894464097/se-2.

8. Mookerjee, Joydeep and O. R. S. Rao. 2021. "A Review of the Robotic Process Automation's
Impact as a Disruptive Innovation in Accounting and Audit." Turkish Journal of Computer and
Mathematics Education 12 (12): 3675-3682.
https://www.proquest.com/scholarly-journals/review-robotic-process-automations-impact-as/
docview/2628340050/se-2.

9. Ng, Cory, CPA,D.B.A., C.G.M.A. 2020. "Robotic Process Automation and the Accounting
Curriculum." Pennsylvania CPA Journal 91 (1) (Spring): 16-17.
https://www.proquest.com/trade-journals/robotic-process-automation-accounting-curriculum/
docview/2396317704/se-2.

10. PDF. 2024. "Assessing the Impact of Digitalization on Internal Auditing Function."
International Journal of Advanced Computer Science and Applications 15 (6).
doi:https://doi.org/10.14569/IJACSA.2024.0150687. https://www.proquest.com/scholarly-
journals/assessing-impact-digitalization-on-internal/docview/3084414888/se-2.

11. Schlegel, Dennis and Patrick Kraus. 2023. "Skills and Competencies for Digital
Transformation – a Critical Analysis in the Context of Robotic Process Automation."
International Journal of Organizational Analysis 31 (3): 804-822.
doi:https://doi.org/10.1108/IJOA-04-2021-2707.
https://www.proquest.com/scholarly-journals/skills-competencies-digital-transformation/
docview/2796212383/se-2.
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ABSTRACTS

1.

The emergence of robotic process automation (RPA) and similar digital technologies is transforming
the traditional business models of accounting and auditing services. Such emergence brings valuable
benefits. Along with other technologies, RPA represents a significant tool in accounting and auditing
services' new digital setting. Despite this, scholarly research on the subject is scarce, particularly
concerning the implementation of RPA at accounting and auditing firms. This article provides a
literature review of current academic research on RPA in accounting and auditing and proposes future
research directions. The review clarifies the use cases of RPA in accounting and auditing. It also
reveals that RPA implementation and preparation challenges stem from practical considerations as
well as deficits in accountants' applicable education. Thus, the paper is relevant for educators and the
accounting profession. Finally, by expanding the discussion of RPA beyond its current focus on
accounting and auditing, the authors identify a need for more empirical research on the impact of RPA
technology in the post‐implementation stage.

2.

Artificial Intelligence (AI) applications streamline workflows, automate tasks, and require adaptive
strategies for effective integration into business processes. This research explores the transformative
influence of AI on various industries, such as software engineering, automation, education,
accounting, mining, legal services, and media. We investigate the relationship between technological
advancements and the job market to identify relevant skills for individuals and organizations for
implementing and managing AI systems and human–machine interactions necessary for actual and
future jobs. We focus on the essential adaptations for individuals and organizations to flourish in this
era. To bridge the gap between AI-driven demands and the existing capabilities of the workforce, we
employ the Rapid Review methodology to explore the integration of AI in businesses, identify crucial
skill sets, analyze challenges, and propose solutions in this dynamic age. We searched the Scopus
database, screening a total of 39 articles, of which we selected 20 articles for this systematic review.
The inclusion criteria focused on conference papers and journal articles from 2020 or later and written
in English. The selected articles offer valuable insights into the impact of AI on education, business,
healthcare, robotics, manufacturing, and automation across diverse sectors, as well as providing
perspectives on the evolving landscape of expertise. The findings underscore the importance of
crucial skill sets, such as technical proficiency and adaptability, to successfully adopt AI. Businesses
respond strategically by implementing continuous skill adaptation and ethical technology to address
challenges. The paper concludes by emphasizing the imperative of balanced skill development,
proactive education, and strategic integration to navigate the profound impact of AI on the workforce
effectively.

3.

Robotic Process Automation (RPA) is a technology that allows the automation of business processes
and has a great impact on the transformation of Industry 4.0, which combines the strengths of
traditional industries with cutting edge Internet technologies (Schmidt et al., 2015). Companies are
able to develop robotic practices, which can define, identify, and most importantly learn applications
by using artificial intelligence (AI) capabilities for processing determined transactions, changing data,
triggering jobs/transactions, and communicating with other applications and robots. The aim of this
paper is to analyze the implementation and improvement areas of RPA in Enterprise Resource
Planning (ERP) and Materials Resource Planning (MRP) within the scope of financial reporting
systems in the context of changing cost accounting systems. This paper will also define the effects of
RPA technologies in traditional accounting and cost accounting processes and outline the thorough
connection between accounting systems, Industry 4.0 and RPA technology. In the light of this
revolutionary shift, an overview of the future of accounting function and Strategic Accounting
Management (SAM) will be examined.

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4.

[...]a recent practice aid from the ASB's Technology Task Force, "Use of Technology in an Audit of
Financial Statements," helps auditors with tailoring their risk assessment (httDsV/www.aicpa-
cima.com/resources/download/enhance-your-risk-assessment-Drocedures-by-using-technology). The
practice aid describes and illustrates through examples how technology can improve audit
effectiveness and efficiency, with an initial focus on the risk identification and assessment process
under Statement on Auditing Standards (SAS) No. 145, Understanding the Entity and Its Environment
and Assessing the Risks of Material Misstatement.
(httDs://us.aicpa.org/content/dam/aicpa/research/standards/auditattest/downloadabledocuments/sas-
145-at-a-glance.pdf) IMPROVING PLANNING AND PROCESSES SAS No. 145 requires firms to gain
an understanding of the entity's use of technology relevant to the preparation of the financial
statements, and it has a direct impact on how they plan the audit by tailoring audit programs and
designing audit procedures that are responsive to the assessed risk, Bowling said. Whereas some
auditors may plan and conduct initial risk assessments using traditional techniques (checklists and
minimal technology use), Al analyzes risk in client data and provides Bowling with insights she uses to
refine her audit plan for each client. In designing the survey, a key question for the ASB was whether
auditors believed that U.S. generally accepted auditing standards (GAAS) hindered their use of
technology in an audit.

5.

Robotic Process Automation (RPA) is an automation technology that mimics human beings in fulfilling
business processes. It is used as a virtual worker. It is found that repetitive tasks with a substantial
quantity of work are especially cost effective and efficient to automate. The purpose of this study is to
provide theoretical background and a discussion of the role of robotic process automation in
accounting. It is important to have thorough account of RPA, which is a technological breakthrough
that leads entities to strategical competitiveness in the business world.

6.

This study explores the characteristics that influence the success factors of accounting firms in the
introduction of a RPA system. The RPA system success factors used in this paper are based on the
measurements of the Technology Acceptance Model (TAM) and the Information System Success
Model (ISS). In this paper, a questionnaire survey method was used, and a total of 140 questionnaires
were distributed to 70 small accounting firms in Taiwan. The results of this study showed that three
characteristic factors—male, higher familiarity with the system and high CEO support—were
significantly positively correlated with the success factors of the RPA system in accounting firms. Due
to resource constraints, small- and medium-sized accounting firms have gone through a more difficult
journey of digital transformation than the Big Four. Therefore, research on digital transformation with
small- and medium-sized firms as samples is a topic worthy of attention. The research conclusions of
this paper can provide a reference for the accounting digital transformation strategies of the
accounting industry and educational institutions.

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7.
Purpose: This study sought to analyse the impacts of technological advances and innovations on
auditing of financial statements. Design/Methodology/Approach: The research methodology is
qualitative, drawing on interpretive and constructivist perspective. In doing so, answers the question of
how the auditing has been impacted by information technology. It exercises content analysis on data
gathered from corporate webpages of larger auditing firms predominantly the Big Four, Webinar
organized by one of the Big four firms on October 2022, Data from 13th Ibracon Conference
organized by Institute of Independent Auditors of Brazil in June 2023 and documents comprising the
International Auditing Standards (ISA) and at the end categorizing analysis into templates. Findings:
Show that the auditing has been technologically impacted by Computer Assisted Audit Techniques
(CAAT) tools, Capacity building of the IT auditor, Artificial Intelligence in auditing, Deep learning in
auditing and Emerging Technological impact of Continuous Auditing of Blockchain. Generally, auditing
is technologically impacted in three manners, planning of an engagement, during the performance
and during the reporting stages. Impact is also felt with the innovative technologies such as
supervised-AI for data extraction and exception analysis. IoT, Drones monitoring with satellite
imagery, Remote Sensing, Deep Learning and Robotic Process Automation. Practical Implications:
Constituting the innovations being implemented at different paces by the auditing firms. However, ISA
has not obliged the auditors to use this or that technology leaving them to their pace. To drive down
innovation in auditing team, this study recommends that IS and IT expertise be incorporated in the
financial auditing engagement team for appropriate development and not just treating them as expert
service. Originality/Value: The study contributes to theories in as much as it provides relevant
input/output for discussions of technological impacts on auditing to assist practitioners, regulators and
policymakers.

8.

Robotic Process Automation (RPA) is a holistic approach to accounting and auditing processes that
have made them more dynamic, secure, and safe. This study demonstrates the principle of robotic
process automation (RPA) and how it impacts accounting processes. This review paper makes
recommendations for future studies. An analysis of the literature from previous research as well as the
most recent sources was conducted to identify research gaps. The study's results revealed the ability
for RPA to automate accounting processes and the fact that robotic approaches are projected to
replace accountants for a significant portion of their work. This will lead to a reduction in the number of
base-level accounting roles. While also making it easier to create new accounting vacancies.
Financial reporting for company consultancy and the transformation of robotic process automation
would be among the future accountant's tasks.

9.

A recent survey conducted by Information Services Group (ISG) reveals that RPA technology skills
were the second-most in-demand automation skill set in 2019.1 RPA is driving innovation
in accounting and auditing applications, from bank reconciliations to detail testing during audits. "4 For
example, bots can perform the steps a CPA would complete during a bank reconciliation process: log
into multiple bank accounts, download bank statements and transactions, log into the ERP system,
extract the appropriate general ledgers, cross-reference balances from the bank statement to the
general ledger, and then prepare the bank reconciliation statement.5 Industry Applications of RPA EY
anticipates there will be quite a few areas of RPA application in the accounting space, including the
following:6 * Bank reconciliations * Sales ordering and invoicing * Fixed asset management *
Financial reporting * Inventory management * Receivables/payables management * Financial
statement closing * Tax planning From an auditing perspective, RPA tools can be applied to tasks that
are repetitive in nature, such as importing and exporting data, detail testing through attribute
matching, and compilation of audit test results. PwC has a direct partnership with UiPath and
other RPA vendors, enabling service professionals to automate routine processes and increase
productivity.7 Deloitte recently formed an alliance with UiPath to jointly develop and
deliver RPA solutions to more than 100 clients globally.8 RPA in the Curriculum Exposure
to RPA could occur in a variety of undergraduate and graduate accounting classes, including
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financial accounting, auditing, tax, accounting information systems, and capstone courses or special
topics.
10.

Over the past decades, the business environment has become increasingly digitized. Advances in
new technologies are driving significant organizational change. Over the years, the internal audit as a
governance actor, has adapted to meet the demands of the evolving business environment, and its
role in consulting activities has been a significant topic of debate in the literature. This research aims
to study the impact of the digitalization of organizations on the internal audit function. The method
used to achieve this goal is a survey conducted with 175 internal auditors and managers working for
companies in various sectors. The results indicate the existence of a positive relationship between the
level of digitalization of the organization and the diversion of risks. This requires greater agility on the
part of internal audit, through strengthening the digital skills of auditors, particularly in data analysis, to
meet the needs of different stakeholders. The results also indicate that the level of digitalization of the
organization has an indirect effect on the level of integration of consulting missions in the internal
audit plan, a new role that internal audit is developing to support added value.

11.

Purpose
Digital transformation of organizations has major implications for required skills and competencies of
the workforce, both as a prerequisite for implementation, and, as a consequence of the
transformation. The purpose of this study is to analyze required skills and competencies for digital
transformation using the context of robotic process automation (RPA) as an example.
Design/methodology/approach
This study is based on an explorative, thematic coding analysis of 119 job advertisements related to
RPA. The data was collected from major online job platforms, qualitatively coded and subsequently
analyzed quantitatively.
Findings
The research highlights the general importance of specific skills and competencies for digital
transformation and shows a gap between available skills and required skills. Moreover, it is concluded
that reskilling the existing workforce might be difficult. Many emerging positions can be found in the
consulting sector, which raises questions about the permanent vs temporary nature of the
requirements, as well as the difficulty of acquiring the required knowledge.
Originality/value
This paper contributes to knowledge by providing new empirical findings and a novel perspective to
the ongoing discussion of digital skills, employment effects and reskilling demands of the existing
workforce owing to recent technological developments and automation in the overall context of digital
transformation.

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NARRATIVE:

Introduction:
RPA (Robotic Process Automation) has become an important tool in the digital transformation of
industries such as accounting and auditing sectors. It is defined as a computer-based technology that
uses software robots (“bots”) to provide automated responses and carry out rules-based tasks. RPA is
often misunderstood to mean artificial intelligence (AI) or physically existing robots, however, RPA is a
software-based solution that handles practical tasks such as email management, movement if files
and folders, and data extraction. This paper explores how RPA is rewriting and reshaping accounting
and auditing, what changes are needed by professionals in regards to skill and competency, as well
as, the unavoidable need for organisations to address the skill gap in existing knowledge, education
and training of understanding how RPA affects the employee’s roles.

Objectives:
The aim if this paper is to investigate the impact of Robotic Process Automation (RPA) on the skills
and competencies required for accountants and auditors, specifically it:
 Examines how RPA transforms traditional accounting and auditing by automating tasks like
data entry and financial reporting, improving
 Investigate the skill gaps for today`s accounting and auditing workforce as RPA is becomes
more commonly adopted, including the need for technical proficiency and flexibility.
 Consider strategies for reskilling and upskilling accountants and auditors to improve the
alignment of their skills with the growing demands of RPA technology in the digital era.

DISCUSSION

1. RPA in Accounting and Auditing Services:

This articles reviews the execution of RPA in the accounting and auditing fields. It discusses and
identifies practical challenges and gaps in education that delay the adoption of RPA in both these
fields. The paper stresses the rarity of practical studies on the post-implementation effects of RPA
which encourages further research into RPA`s long-term effects and impacts. This fits with the
objective of understanding the role of RPA in improving business processes and efficiency.

2. AI`s Role in Various Industries:

This scholarly journal article examines the effects of AI across industries, highlighting the adaptation
of strategies and developing relevant skills in these industries. It emphasises how AI automates
workflows, and the need for technical skill and flexibility in the workforce. The article`s focus on
bridiging skill gaps supports the objective of understanding how emerging technologieslike AI reshape
organisational structures and job roles.

3. RPA in Financial Reporting Systems:

This research article studies the incorporation of RPA into the ERP and MRP systems, specifically in
regard to financial reporting. It ties RPA to Industry 4.0 and strategic accounting management (SAM,
whilst addressing this assignment`s objective of how digital transformation influences accounting
practices and cost accounting systems.

4. Technology in Audit Risk Assessment

The article labelled ‘Technology in Audit Risk Assessment’, provides real insights into how
technology, such as AI and RPA can improve audit planning and risk assessment procedures. It
focuses on the inclusion and use of digital tools in auditing and putting an emphasis on the need for
understanding the entity`s use of the technology for more operative and functional audits. The
discussion aligns with the assignments objective the exploration of technological inventions in
auditing.

5. Theoretical Background of RPA in Accounting:

The article briefly goes over the theoretical basics of RPA in accounting, calling to attention RPA`s
role in bettering productivity by systemising repetitive tasks. RPA`s position as a critical tool for

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achieving competitiveness, the paper adds to assignment`s aim of evaluating RPA`s effects on
accounting practices and organisational achievements and success.

6. Success Factors in RPA Implementation for Small Accounting Firms:

This research explores the factors that decide how successful the implementation of an RPA system
will be in a small accounting firm. The stress put on characteristics like awareness about the system,
CEO support, and the challenges that smaller firms face provides useful understandings into the
contrasting experiences of digital transformation among varying organisational context, addressing
the assignments objective of improving the analysis of success factors in RPA adoption.

7. Technological Advances in Auditing:

This research article studies the effects of technological inventions like AI and deep learning on the
auditing profession. It highlights the use of new technologies in audit planning, performance and
reporting. This study of progressive audit practices compliments the assignment`s aim of
understanding how digital tools reshape audit procedures.

8. RPA and the Future of Accounting:

The paper examines RPA`s capability to industrialise accounting procedures, predicting a decrease in
entry-level roles, with an increase in specialised tasks related to financial reporting and consultancy.
This article`s research aligns with the assignment aim of forecasting how RPA and automation
influence the future arrangement of accounting jobs.

9. RPA in Auditing Applications:

In this article, a series of RPA applications in auditing are presented includingbank reconcilations,
data testing, and financial reporting. It draw attention to partnerships between auditing firms and RPA
vendors, supplying real-world examples of RPA`s role in increasing efficiency and inventions in the
accounting industry.

10. Digitalisation`s Impact on Internal Audit:

The focus of this study is on the relationship between organisaitonal digitalisation and internal audit
practices. It brings attention to the need for auditors to improve their digital skills, especially in data
analysis, to cope with the evolving risks associated with digital transformation. The article`s research
fits with the assignment`s objective of the changing role of internal audit in a digitalised business
environment

11. Skills and Competencies for Digital Transformation:

This research studies the skills needed for digital transformation in context of RPA. It focuses on the
gap between available skills and those needed for effective execution, emphasising the challenges of
reskilling the workforce. The study`s perceptions into the employment effects of RPA influences the
discussion of workforce readiness and skill development in the face of digital change.

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