基于机器学习的会计服务自动化:一个探索性案例研究

IF 4.1 3区 管理学 Q2 BUSINESS International Journal of Accounting Information Systems Pub Date : 2023-06-01 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
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引用次数: 2

摘要

机器学习(ML)应用于机器人过程自动化(RPA)和聊天机器人接口,可以为许多业务流程产生重大价值。然而,这些技术只有经过精心规划的部署才能产生预期回报。目前的文献只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,没有案例研究探讨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,以自动化重复的管理任务。该服务是由Unisinos大学和Dell股份有限公司合作开发的。该研究由10名来自Dell的高技能员工组成,他们在会计流程方面具有专业知识,并具有经常使用自动化服务的IT背景。该小组参加了关于该服务及其界面的演示,并自愿回答了技术接受模型(TAM)问卷,以评估其可用性和易用性。结果显示,十分之十的用户认为该服务易于使用。此外,他们中的8人同意其产出有助于减少法定对账所需的体力劳动。此外,有会计管理背景的员工可以获得这项服务,其中三人自愿参加了一项开放式调查。总之,员工们一致认为自动化服务可以减少执行管理任务所需的时间,但对其长期有用性和结合流程特殊性的能力提出了质疑。这些结果提供了与用户体验、培训和意识以及服务开发相关的十个经验教训。
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Machine learning-based automation of accounting services: An exploratory case study

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.

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来源期刊
CiteScore
9.00
自引率
6.50%
发文量
23
期刊介绍: The International Journal of Accounting Information Systems will publish thoughtful, well developed articles that examine the rapidly evolving relationship between accounting and information technology. Articles may range from empirical to analytical, from practice-based to the development of new techniques, but must be related to problems facing the integration of accounting and information technology. The journal will address (but will not limit itself to) the following specific issues: control and auditability of information systems; management of information technology; artificial intelligence research in accounting; development issues in accounting and information systems; human factors issues related to information technology; development of theories related to information technology; methodological issues in information technology research; information systems validation; human–computer interaction research in accounting information systems. The journal welcomes and encourages articles from both practitioners and academicians.
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