Author ORCID Identifier

https://orcid.org/0000-0002-2649-4956

Defense Date

2024

Document Type

Dissertation

Degree Name

Doctor of Philosophy

Department

Business

First Advisor

Fengchun Tang

Second Advisor

Alisa Brink

Third Advisor

Mi Zhou

Fourth Advisor

Glenn Dardick

Abstract

Over the years, I have worked with many companies that run legacy accounting and operation systems that do not integrate. With the introduction of RPA, it provides these companies with the ability to integrate without the need for customization. This dissertation is my personal pursuit of understanding the risks associated with implementing RPA and identifying specific areas where organizations may face challenges. I accomplish this objective through three papers: a literature review, a survey, and an experiment. The literature review synthesizes RPA literature, organizing it by implementation state. The survey paper provides an analysis of how internal auditors rate particular dimensions of RPA implementation. Additionally, the survey paper includes a qualitative interview with an internal auditor experienced in RPA implementation. The final paper is an experiment investigating two characteristics of RPA: degree of automation and resource selection.

Rights

© The Author

Is Part Of

VCU University Archives

Is Part Of

VCU Theses and Dissertations

Date of Submission

12-6-2024

Included in

Accounting Commons

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