当前位置: X-MOL 学术Int. J. Account. Inf. Syst. › 论文详情
Our official English website, www.x-mol.net, welcomes your feedback! (Note: you will need to create a separate account there.)
Machine learning-based automation of accounting services: An exploratory case study
International Journal of Accounting Information Systems ( IF 4.1 ) Pub Date : 2023-03-12 , DOI: 10.1016/j.accinf.2023.100618
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 , Carlos Moreira

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.



中文翻译:

基于机器学习的会计服务自动化:探索性案例研究

应用于机器人流程自动化 (RPA) 和聊天机器人界面的机器学习 (ML) 可以为许多业务流程带来巨大价值。然而,这些技术只有在精心规划部署的情况下才能产生预期的回报。目前的文献仅包含少量关于采用基于 ML 的自动化服务如何影响员工行为的案例研究。特别是,没有案例研究研究与会计管理相关的手动任务的自动化。本文报告了一项研究,旨在了解用户对支持 ML 的服务的看法,以自动执行重复的管理任务。该服务由紫光大学和戴尔公司合作开发。该研究由来自戴尔的 10 名高技能员工组成,他们在会计流程方面具有专业知识,并且具有经常使用自动化服务的 IT 背景。该小组参加了有关该服务及其界面的演示,并自愿回答了技术接受模型 (TAM) 调查问卷以评估可用性和易用性。结果显示,10 个用户中有 10 个同意该服务易于使用。此外,其中 8 人同意其输出有助于减少法定对账所需的体力劳动。此外,具有会计管理背景的员工可以使用该服务,三名员工自愿回答了一项开放式调查。总之,员工同意自动化服务可以减少执行管理任务所需的时间,但质疑其长期有用性和整合流程特殊性的能力。这些结果提供的见解导致了与用户体验、培训和意识以及服务开发相关的十个课程。

更新日期:2023-03-15
down
wechat
bug