Machine learning-based automation of accounting services: An exploratory case study

Rodrigo Simon Bavaresco, Luan Carlos Nesi, Jorge Luis Victória Barbosa, Rodolfo Stoffel Antunes, Rodrigo da Rosa Righi, Cristiano André da Costa, Mariangela Vanzin, Daniel Dornelles, Saint Clair Junior, Clauter Gatti, Mateus Ferreira, Elton Silva and Carlos Moreira

International Journal of Accounting Information Systems, 2023, vol. 49, issue C

Abstract: Machine Learning (ML) applied to Robotic Process Automation (RPA) and chatbot interfaces can generate significant value for many business processes. However, these technologies generate the intended return only with a carefully planned deployment. Current literature only contains a small number of case studies about how the adoption of ML-based automation services impacts employees’ behavior. In particular, no case studies look into the automation of manual tasks related to accounting management. This article reports a study conducted to understand users’ perceptions of an ML-enabled service to automate repetitive management tasks. The service was developed in a partnership between Unisinos University and Dell Inc. The study was conducted with a group of ten highly skilled employees from Dell with expertise in accounting processes and with IT background that frequently would use the automation service. The group participated in a presentation about the service and its interface and voluntarily answered a Technology Acceptance Model (TAM) questionnaire to evaluate the usability and ease of use. Results show that 10 out of 10 users agree that the service was easy to use. Also, 8 of them agree that its output is useful to reduce the manual labor required for statutory reconciliation. Furthermore, employees with an accounting management background were given access to the service, and three voluntarily answered an open-ended survey. In summary, employees agree that an automation service can reduce the time required to conduct management tasks but questioned the long-term usefulness and the ability to incorporate the process’s particularities. These results provided insights leading to ten lessons related to user experience, training and awareness, and service development.

Keywords: Robotic process automation; Machine learning; Chatbot; Automation services; User behavior (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:eee:ijoais:v:49:y:2023:i:c:s1467089523000106

DOI: 10.1016/j.accinf.2023.100618

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