Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/334377 
Erscheinungsjahr: 
2025
Quellenangabe: 
[Journal:] Journal of Accounting and Management Information Systems (JAMIS) [ISSN:] 2559-6004 [Volume:] 24 [Issue:] 1 [Year:] 2025 [Pages:] 65-95
Verlag: 
Bucharest University of Economic Studies, Bucharest
Zusammenfassung: 
Research Question- How to implement automation solutions in financial accounting? Motivation- There are claims on the academic literature about no clear guidelines for implementing automation technologies in accounting processes, and that this lack of guidance causes failures to the overall adoption of these new technologies in the field. Idea- This study aims to identify the essential steps for implementing automation in financial accounting processes. Data- The authors selected articles on the theme through a systematic literature review, resulting in a sample of 46 papers. Tools- Content analysis was performed to organize the data into three categories established according to a theory-driven coding approach. Findings- In addition to consolidating the steps for implementing automation technologies, the results indicate that the step of evaluation of process characteristics is essential, enabling the assessment of compatibility between the automation technology and the accounting processes under analysis. Consequently, for the implementation of such technologies, the technology itself must be capable of automating processes that exhibit specific characteristics identified throughout the research. Contribution- This study provides guidance on how to implement automation technologies in financial accounting processes. The consolidation of implementation steps and identification of automatable process characteristics organize the knowledge surrounding the theme while clearly indicate what kind of process can be automated. In this regard, accounting practitioners can better guide their strategies for adopting process automation technologies, while academics can use the steps to conduct empirical research on the implementation of these technologies.
Schlagwörter: 
systematic literature review (SLR)
research agenda
financial accounting
process automation
robotic process automation (RPA)
JEL: 
M15
M41
Persistent Identifier der Erstveröffentlichung: 
Creative-Commons-Lizenz: 
cc-by Logo
Dokumentart: 
Article

Datei(en):
Datei
Größe
509.75 kB





Publikationen in EconStor sind urheberrechtlich geschützt.