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Perceptions of Robotic Process Automation in Public Accounting

We examine how the adoption and use of Robotic Process Automation (RPA) is affecting the work experience of employees in Big 4 accounting firms. Specifically, we compare how firm leaders and lower-level employees perceive RPA. To do so, we analyze interviews of 14 RPA leaders and survey 139 lower-level employees. We find that the two groups generally agree that RPA is having a positive influence on the profession. Specifically, both groups believe that RPA is positively changing the work employees perform and improves employee career prospects. However, while firm leaders believe RPA will improve work satisfaction, lower-level employees report no such improvements. We extend extant literature examining technology acceptance and workplace automation. Our insights assist the profession as it increases the use of RPA and provides direction for future research studies examining related issues.