Planning for a successful Robotic Process Automation (RPA) Project: a case study

The revolution of technology is often emphasized in any organization for them to remain competitive in the market. Among the latest technologies is Robotic Process Automation (RPA) which can mimic humans and take over their tasks. However, implementing RPA can turn into something complicated and challenging if it is implemented without proper strategic planning. Hence, this study aims to understand how to do proper planning in a successful Robotic Process Automation (RPA) project. This study uses an in-depth case study approach in one of the largest oil and gas organizations that provides F&A services. The result of the study showed that an effective RPA project should have careful planning as well as a realistic project planning timeline. The project timeline is very important to ensure that the project remains transparent and organized. Besides that, clear communication is very important to employees so that they can accept the changes that are taking place. It is also important for the employee to receive strong support from the management and information technology (IT) department for a successful implementation of the RPA project

Knowledge management in globally distributed software development teams: Sensemaking challenges

Offshore software development presents a variety of knowledge management challenges. In this paper, we aim to improve our understanding of knowledge management challenges faced by globally distributed software development teams. Case study findings are analysed across two phases of initiation and growth. In the initiation phase we identify sense making challenges and the growth phase presents practices that were undertaken to cope with the challenges. The paper contributes the theoretical concept of imagination to the sensemaking literature as well as advancing our understanding of practices to overcome knowledge management challenges

Developing talent in finance and accounting through social business

There is a need of specific talent development program to ensure the employability of accounting graduates especially in Finance and Accounting (F&A) Shared Service industry. Talents in F&A are still lacking to fuel the F&A shared service job markets as there was only 1 out of 10 accounting graduates being employed after interviewed for a job. This study aims to provide empirical understanding of talent development in F&A through social business. Specifically, the research questions are what are the hard skills and soft skills that could be developed through social business project and how can social business project assist in the development of talent for F&A. Using a case study of Technocount Project in the UKM Yunus Center of Advancement of Social Business (UKM-Yunus CASB), this study provides understanding on the talent development of accounting graduates through their apprenticeship in Social Business project. The social business project called Technocount provides accounting services to micro-businesses at minimal costs. Findings show that those involved in the project have sharpen their soft skills by participating in ‘real-business’ environment. Theoretically, this study improved our understanding on Social Business Model especially in talent development process. Practically, this study provides guidelines on how to develop talent through social business project

Implementation of Integrated Case Studies Course for Accounting Students

AbstractAn Integrated Case Study (ICS) course provides assessment of professional capabilities and competence of accounting students. Students are required to demonstrate their capabilities to integrate various elements of accounting and business knowledge across a range of situations and apply them in the context of a professional accountant at work. The main question is how to implement ICS effectively. Based on the experiences of UKM lecturers in the implementation of ICS to accounting students, this paper hope to provide some guidelines and effective ways of conducting ICS. This study also explores students’ perception on the effectiveness of ICS based on a survey on 153 undergraduate students registered in the course. Findings show that most students found ICS course as generally effective and has improved their knowledge and skills to solve real problems in the accounting field. This study suggests the need of ICS in professional courses to enhance students’ knowledge and skills

Impacts of robotic process automation on global accounting services

The aim of this study is to understand the impact of Robotic Process Automation (RPA) on Global Accounting Services (GAS) using the institutional logic lens. This study uses an in-depth case study approach in one of the largest global business services firm that provides global accounting services. The result of the study showed that RPA technology has significant impacts on individual and organization resulted in the change and reduction of work, thus reducing the number of employees. Nevertheless, the introduction of new technology in the organization creates unnecessary competition between humans and robots. Although the RPA technology could solve issues involving humans such as disciplinary problems, employee productivity, and human resource shortages, high level of works such as analytical aspect could not be completely replaced by robots and can only be done by humans

Pengaruh teknologi automasi proses robotik terhadap kemahiran pekerja di profesion perakaunan

Organisasi menggunakan pelbagai alat automasi untuk memudahkan tugas mereka. Salah satu alat automasi yang digunakan adalah Automasi Proses Robotik (APR). APR didefinisikan sebagai aplikasi teknologi yang menggunakan alat perisian untuk berinteraksi dengan sistem yang sedia ada dan menggantikan manusia bagi memudahkan dan meningkatkan produktiviti pekerjaan tersebut. APR semakin mendapat perhatian kerana ia berpotensi untuk meningkatkan keberkesanan tugasan, mengurangkan kos, dan meningkatkan daya saing organisasi. Tujuan kajian ini adalah untuk memahami pengaruh APR terhadap peningkatan kemahiran pekerja di unit perakaunan di dalam industri Perkhidmatan Perniagaan Global (PPG) berdasarkan lensa logik profesion. Kajian ini menggunakan kajian kes mendalam dengan menemubual 14 orang responden daripada pelbagai pihak pengurusan di salah satu firma PPG terbesar di dalam industri minyak dan gas di Malaysia. Data telah dianalisa berdasarkan kaedah penteorian. Hasil kajian menunjukkan bahawa APR memberikan pengaruh yang besar terhadap kemahiran pekerja di unit perakaunan seperti kemahiran bernilai tambah, kemahiran analitikal, kemahiran interpersonal, kemahiran komputer dan teknologi maklumat, serta kemahiran perakaunan. Kajian ini membantu memberikan gambaran di dalam proses perancangan dan pengurusan APR bagi organisasi yang sedang atau akan mempertimbangkan penggunaan APR. Ia juga dapat menyumbang kepada literatur mengenai pengaruh APR terhadap kemahiran pekerja di dalam industri PPG dan unit perakaunan menggunakan lensa logik institusi

Audit Market Share And Auditors' Industry Specialisation: Effects Of Different Bases Of Measurement

Past studies have examined audit market concentration and auditors' industry specialisation within different countries including the US (Zeff & Fossum, 1967; Rhode, Whitsell & Kelsey, 1974; Schiff & Fried, 1976; Eichenseher & Danos, 1981; Danos & Eichenseher, 1982), Australia (Craswell & Taylor, 1991; Craswell, Francis & Taylor, 1994), and Malaysia (Iskandar, Maelah & Aman, 2000). These studies have employed different bases to measure audit market concentration and auditors' industry specialisation. It is argued that, due to the different bases used to measure audit market share, results of the studies may not be comparable. The differences in research findings may be driven by the differences in the bases of measurement. Hence, the results do not reflect the actual market distribution and industry expertise of the auditor. The objective of this study is to provide evidence to support the argument that differences in research results are due to differences in the methods used to measure audit market concentration and auditors' industry specialisation. Results show that, based on Malaysian empirical data, audit market share and industry specialisation vary significantly with different bases of measurement employed

Understanding the issues of waqf at public university : preliminary findings

There are limited empirical studies on waqf management, especially in public university. Some studies highlighted the issues of accountability and transparency in managing the collection and distribution of waqf system that require further study. Using institutional logic, this study hopes to provide further understanding on the challenges faced by public university in managing waqf. This study uses qualitative research with a case study approach on a public university in Malaysia. Data collection covers interviews with stakeholders and document reviews. Preliminary findings show that there are some challenges in the accountability and transparency of waqf collection and distribution faced by public university. Theoretically, this study extends the understanding on the issues of accountability and transparency, particularly in waqf management. This study also recommends the best practices of waqf management for public university

Audit market concentration and auditor's industry specialisation: an empirical evidence in Malaysia

Industry specialisation refers to the concentration of auditors' work within specific industrie. Past studies show that industry specialisation exists in the US (e.g., Danos & Eichenseher, 1982; Eichenseher & Danos, 1981; Rhode, Whitsell, & Kelsey, 1974; Schiff & Fried, 1976; Zeff & Fossum, 1967) and Australia (e.g., Craswell Francis & Taylor, 1994; Craswell & Taylor, 1991). These studies recognised that industry specialisation is an important dimension to the audit market. It is argued that industry specialisation has positive impact on cost and product quality. This study extends previous studies by examining the practice among Big 6 and non Big 6 audit firms in Malaysian. In addition, the study also investigates features that characterise the clients. The results show that Big 6 audit firms acquire more than 60 percent of the audit service market share in almost all industries and their market share expands over time