Characteristics of professional accounting practice tasks that may be affected by process automation: validation of methodology and analysis in a case of managerial activity

Abstract

The paper shows the first stage of an investigation into the characteristics of the tasks carried out by the accounting profession that are most likely to be replaced by the incorporation of Process Robotization Automation within the framework of digital transformation. The hypothesis, in accordance with the main doctrinal position, is that the use of technologies for robotization and automation of processes has a strong impact on the profession, since multiple tasks will be interrupted, displaced or deconstructed, with the basic skills required being replaceable. and there are significant changes in the way value is delivered. The results of the first case study whose main objective was the validation of the methodology to be applied are shown. The tasks carried out by a managerial position of the Uruguayan subsidiary of an international company are surveyed through an interview, classifying them as manual or cognitive, routine and non-routine. Tasks were then coded according to the type of value offered and the skills required. The results validate the methodology and show that, as expected for a managerial position, almost two thirds of the tasks are of the non-routine cognitive type, that the skills required to carry out most of the associated tasks are not significantly affected, and that for half of the tasks there is no change in the way the value is generated. Likewise, it is clear that there is a need for more training on the potential of robotic process automation technologies, as well as their costs, in order to correctly evaluate the associated benefits and carry out adequate planning for their use. Finally, the authors point out the importance of determining how automation is linked to objectives, policies and strategies associated with the digital transformation of organizations.