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The Use of Robotic Process Automation in Brazilian Accounting Firms: A Study of the Perception of Accounting Professionals
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Author(s): João Marcelo Alves Macêdo (Federal University do Paraíba, Brazil), Yanne Yasmim Gouveia Silva (Federal University of Paraíba, Brazil), Ariane Silva Moura (Federal University of Paraíba, Brazil), George Rogers Andrade Silva (Federal University of Paraíba, Brazil)and Gelyel Estevan dos Santos (Federal University of Rio Grande do Norte, Brazil)
Copyright: 2025
Pages: 28
Source title:
Contemporary Innovations in Reporting and Analysis
Source Author(s)/Editor(s): Fábio Albuquerque (Lisbon Accounting and Business School (ISCAL), Instituto Politécnico de Lisboa, Portugal & Research Center on Accounting and Taxation (CICF), Instituto Politécnico do Cávado and Ave (IPCA), Barcelos, Portugal)and Paula Gomes dos Santos (Lisbon Accounting and Business School, Instituto Politécnico de Lisboa, Portugal & COMEGI, Portugal)
DOI: 10.4018/979-8-3693-5923-5.ch004
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Abstract
Recently, there have been changes in the work processes of Brazilian accounting firms, with the implementation of systems automation, the integration of accounts payable and receivable systems, and payroll systems with accounting systems. The objective of this study was to analyze the perceptions of Brazilian accounting professionals about the implementation of robotic process automation (RPA) in their work routines. RPA was considered a strategic tool that aims to optimize time and expand business. A quantitative and descriptive approach was adopted, using an online questionnaire on Google Forms, which was answered virtually by 210 professionals. The participants' opinions regarding the use of RPA, their experiences, benefits, and challenges faced were considered. It was concluded that RPA automates repetitive tasks and frees accounting professionals for strategic and more complex activities. This study contributes to the management of accounting firms by optimizing processes and routines, especially their productivity.
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