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ROBOTIC PROCESS AUTOMATION FROM ACCOUNTING INFORMATION SYSTEM PERSPECTIVE

Yıl 2022, Cilt: 7 Sayı: 1, 25 - 32, 30.06.2022
https://doi.org/10.53839/aifd.1088979

Öz

Today, robot technology has caused changes in the industry and business environment. Robot Process Automation (RPA), created by Enterprise Resource Planning (ERP), is software that can imitate human activities with the help of computers. The study aims to contribute to the existing gaps in the literature about technological developments in accounting information systems by examining the current situation of RPA in terms of accounting information systems (AIS). Robots in RPA technology fall into three main categories. Probots are data manipulation by following iterative and straightforward rules. Knowbots provide internet access to collect and store user-specific information. Chatbots are virtual agents that can respond to needs simultaneously. RPA is a robot software; it is an automation technology that organizes the automation by virtualizing the workforce in MBS through robots or bots and eliminating errors with the crew it creates. Since this technology covers all processes in the business in detail, it can contribute to the audit function and help the MBS be transparent and auditable. In this respect, RPA contributes to ensuring corporate sustainability by healthily reporting financial transactions.

Kaynakça

  • Adrian, A. (2020) Pemanfaatan Robot Process Automation Dalam Audit Keuangan. Journal of Information System, Applied, Management, Accounting and Research, 4(3), 112-116.
  • Adrianto, Z. (2020) Pengaruh Robotic Process Automation Terhadap Akuntansi. Jurnal Ekonomi dan Bisnis Terapan, 16(2), 40-53, doi:10.24198/jebt.v16i2.630.
  • Albayrak, M. (2017) Bilimsel Araştırmalarda Veri Madenciliği Kullanımı. International Journal of Social Sciences and Education Research, 3(2), 751-760.
  • Bayraktar, Y (2004) "Robotik Süreç Otomasyonunun Muhasebe ve Denetim Mesleği Üzerindeki Etkisi" Şahin Karabulut (ed.) İçinde Muhasebe Konularında Bilimsel Yaklaşım ve Araştırmalar (pp. 289-311), Ankara, Gazi Kitabevi.
  • Büyükarıkan, B. & Ülker, E. (2020) Aydınlatma Özniteliği Kullanılarak Evrişimsel Sinir Ağı Modelleri ile Meyve Sınıflandırma. Uludağ Üniversitesi Mühendislik Fakültesi Dergisi, 25 (1), 81-100, doi:10.17482/uumfd.628166.
  • Büyükarıkan, B. & Ülker, E. (2022) Classification of physiological disorders in apples fruit using a hybrid model based on convolutional neural network and machine learning methods. Neural Computing and Applications, doi:10.1007/s00521-022-07350-x.
  • Büyükarıkan, U. (2021a) Muhasebe Bilgi Sisteminde Kullanılan Yeni Bilgi Teknolojileri ve Bu Teknolojilerin Rolü. Bilecik Şeyh Edebali Üniversitesi Sosyal Bilimler Dergisi, 6(1), 15-25.
  • Büyükarıkan, U. (2021b) Teknolojik Gelişmelerin Muhasebe Mesleği Üzerindeki Etkilerinin İncelenmesi. Yüzüncü Yıl Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, (52), 269-288.
  • Christ, M.H., Eulerich, M., Krane, R., Wood, D.A., (2020) New Frontiers for Internal Audit Research SSRN. Accessed 01.2.2022: http://dx.doi.org/10.2139/ssrn.3622148.
  • Deloitte (2018) The robots are waiting Are you ready to reap the benefits?. Accessed 01.2.2022: https://www2.deloitte.com/content/dam/Deloitte/fr/Documents/services-financiers/publications/deloitte_global-robotics-survey-2018-full-report.pdf.
  • Desai, P. (2020) Robotic process automation: RPA Pre-requisite and pivotal points: Special Issue: Special issue:IAISCT(SS4), International Conference on Smart Technologies in Computing, Electrical and Electronics (ICSTCEE), pp. 446-451, doi:10.1109/ICSTCEE49637.2020.9276861.
  • Doğuç, Ö. (2021) Applications of Robotic Process Automation in Finance and Accounting. Beykent Üniversitesi Fen ve Mühendislik Bilimleri Dergisi, 14(1), 51-59.
  • Fernando, D., & Harsiti, H. (2019) Studi Literatur: Robotic Process Automation. JSiI (Jurnal Sistem Informasi), 6(1), 6-11, doi: 10.30656/jsii.v6i1.1071.
  • Fox, B., Frimpong-Manso, S., Sanchez, K., Wheeler, D., & Sarnie, R. (2021) Robotic Process Automation Analysis in the Financial and Insurance Industries. Worcester Polytechnic Institute (WPI). Massachusetts: USA.
  • Gencay, O. (2020) RPA ne değildir? Accessed 01.2.2022: https://webrazzi.com/2020/02/09/rpa-ne-degildir/.
  • Goyal, N. & Singh, H. (2021) A Design of Customer Service Request Desk to Improve the Efficiency using Robotics Process Automation. 6th International Conference on Signal Processing, Computing and Control (ISPCC), pp. 21-24, doi: 10.1109/ISPCC53510.2021.9609338.
  • Griffiths, L., & Pretorius, H. W. (2021) Implementing Robotic Process Automation for Auditing and Fraud Control. In International Conference on Society 5.0 (pp. 26-36). Springer, Cham.
  • Hofmann, P., Samp, C. & Urbach, N. (2020) Robotic process automation. Electron Markets 30, 99-106.
  • Huang, F., & Vasarhelyi, M.A. (2019) Applying robotic process automation (RPA) in auditing: A framework. International Journal of Accounting Information Systems, 35, 100433, doi:10.1016/j.accinf.2019.100433.
  • Kajrolkar, A., Pawar, S., Paralikar, P. ve Bhagat N. (2021) Customer Order Processing using Robotic Process Automation. Uluslararası İletişim bilgileri ve Bilgi İşlem Teknolojisi Konferansı (ICCICT), pp. 1-4, doi: 10.1109 /ICCICT50803.2021.9510109.
  • Kaya, C. T., Türkyılmaz, M., & Birol, B. (2019) Impact of RPA technologies on accounting systems. Muhasebe ve Finansman Dergisi, (82), 235-250.
  • Kestane, A. (2021) İç Denetimde Akıllı Otomasyon Teknolojilerinin Kullanımı: Robotik Süreç Otomasyonu ve Bilişsel Zekâ. Muhasebe ve Vergi Uygulamaları Dergisi, 14(2), 813-835.
  • Kim, K. I. (2020) The Impact of SMEs' Smart Factory Systems Implementation on Management Accounting. Journal of Convergence for Information Technology, 10(9), 8-14.
  • Lacurezeanu, R., Tiron-Tudor, A., & Bresfelean, V. P. (2020) Robotic process automation in audit and accounting. Audit Financiar, 18(4), 622-640.
  • Langmann, C., & Kokina, J. (2021) RPA in accounting. In Robotic Process Automation (pp. 243-262). De Gruyter Oldenbourg.
  • PwC (2021) Robotik Süreç Otomasyonu (RPA): İç Denetim için Fırsat ve Sorumluluk. Accessed 01.2.2022: https://www.pwc.com.tr/tr/hizmetlerimiz/risk-surec-teknoloji-hizmetleri/erp-risk-hizmetleri/data-ve-analitik/robotik-surec-otomasyonu.html.
  • Qiu, Y. L., & Xiao, G. F. (2020) Research on Cost Management Optimization of Financial Sharing Center Based on RPA. Procedia Computer Science, 166, 115-119.
  • Rojas Amado, J. C., & Escobar Ávila, M. E. E. (2021) Beneficios del uso de tecnologías digitales en la auditoría externa: una revisión de la literatura. Revista Facultad de Ciencias Económicas: Investigación y Reflexión, 29(2), 45-65.
  • Rota, V. (2020) Digitalisation of audit procedures: a pilot project for the financial audit of the European Commission’s executive agencies. Big Data & Digital Audit, 1, 45-47.
  • Sharma, A. & Guleria, K. (2021) A Framework for Hotel Inventory Control System for Online Travel Agency using Robotic Process Automation. International Conference on Advance Computing and Innovative Technologies in Engineering (ICACITE), pp. 764-768, doi: 10.1109/ICACITE51222.2021.9404613.
  • Thekkethil, M. S., Shukla, V. K., Beena, F. & Chopra, A. (2021) Robotic Process Automation in Banking and Finance Sector for Loan Processing and Fraud Detection, 9th International Conference on Reliability, Infocom Technologies and Optimization (Trends and Future Directions) (ICRITO), pp. 1-6, doi: 10.1109/ICRITO51393.2021.9596076.
  • Valgaeren, H. (2019) Robotic Process Automation in Financial and Accounting Processes in the Banking Sector, Msc Thesis, Ku Leuven Faculty Of Economics And Business.
  • Viehhauser, J., & Doerr, M. (2021) Digging for Gold in RPA Projects–A Quantifiable Method to Identify and Prioritize Suitable RPA Process Candidates. In International Conference on Advanced Information Systems Engineering (pp. 313-327). Springer, Cham.
  • Willcocks, L. P., Lacity, M., & Craig, A. (2015) The IT function and robotic process automation. The Outsourcing Unit Working Research Paper Series, 15(05), 1-39.
  • Yatskiv, N., Yatskiv, S. & Vasylyk, A. (2020) Method of Robotic Process Automation in Software Testing Using Artificial Intelligence. 10th International Conference on Advanced Computer Information Technologies (ACIT), pp. 501-504, doi: 10.1109/ACIT49673.2020.9208806.
  • Zhang, C. (2019) Intelligent process automation in audit. Journal of emerging technologies in accounting, 16(2), 69-88.
  • Zhang, C. A., Issa, H., Rozario, A., & Søgaard, J. S. (2022) Robotic Process Automation (RPA) Implementation Case Studies in Accounting: A Beginning to End Perspective. Forthcoming in Accounting Horizons. (1-54).

MUHASEBE BİLGİ SİSTEMİNDE ROBOTİK SÜREÇ OTOMASYONU

Yıl 2022, Cilt: 7 Sayı: 1, 25 - 32, 30.06.2022
https://doi.org/10.53839/aifd.1088979

Öz

Günümüzde robot teknolojisinin kullanımı, endüstri ve iş ortamında değişimlere neden olmuştur. Kurumsal Kaynak Planlamasının (ERP), ortaya çıkardığı Robot Süreç Otomasyonu (RPA), bilgisayarların yardımıyla insan faaliyetlerini taklit edebilen bir yazılımdır. Çalışmanın amacı muhasebe bilgi sistemi (MBS) açısından RPA’nın mevcut durumunu inceleyerek Muhasebe bilgi sistemlerindeki teknolojik gelişmelerle ilgili literatürdeki mevcut boşluklara katkıda bulunmaktır. RPA teknolojisindeki robotlar üç ana kategoriye ayrılır. Probotlar, basit ve yinelemeli kuralları izleyerek veri işlemedir. Knowbot'lar, kullanıcıya özel bilgilerin toplanması ve depolanması için internet erişimini sağlamaktadır. Chatbotlar ihtiyaçlara eş zamanlı olarak yanıt verebilen sanal aracılardır. RPA bir robot yazılımı olup robotlar veya botlar aracılığıyla MBS’de yer alan işgücünü sanallaştırarak otomatikleştirmeyi organize eden, oluşturduğu işgücüyle hataların ortadan kaldırılmasını sağlayan bir otomasyon teknolojisidir. Bu teknoloji işletmedeki tüm süreçlerin ayrıntılı bir biçimde ele aldığı için denetim işlevine katlıda bulunabilmekte ve MBS’nin şeffaf ve denetlenebilir olmasına yardımcı olmaktadır. RPA bu yönüyle finansal işlemlerin sağlıklı bir biçimde raporlayarak kurumsal sürdürülebilirliğin sağlanmasına katkıda bulunmaktadır.

Kaynakça

  • Adrian, A. (2020) Pemanfaatan Robot Process Automation Dalam Audit Keuangan. Journal of Information System, Applied, Management, Accounting and Research, 4(3), 112-116.
  • Adrianto, Z. (2020) Pengaruh Robotic Process Automation Terhadap Akuntansi. Jurnal Ekonomi dan Bisnis Terapan, 16(2), 40-53, doi:10.24198/jebt.v16i2.630.
  • Albayrak, M. (2017) Bilimsel Araştırmalarda Veri Madenciliği Kullanımı. International Journal of Social Sciences and Education Research, 3(2), 751-760.
  • Bayraktar, Y (2004) "Robotik Süreç Otomasyonunun Muhasebe ve Denetim Mesleği Üzerindeki Etkisi" Şahin Karabulut (ed.) İçinde Muhasebe Konularında Bilimsel Yaklaşım ve Araştırmalar (pp. 289-311), Ankara, Gazi Kitabevi.
  • Büyükarıkan, B. & Ülker, E. (2020) Aydınlatma Özniteliği Kullanılarak Evrişimsel Sinir Ağı Modelleri ile Meyve Sınıflandırma. Uludağ Üniversitesi Mühendislik Fakültesi Dergisi, 25 (1), 81-100, doi:10.17482/uumfd.628166.
  • Büyükarıkan, B. & Ülker, E. (2022) Classification of physiological disorders in apples fruit using a hybrid model based on convolutional neural network and machine learning methods. Neural Computing and Applications, doi:10.1007/s00521-022-07350-x.
  • Büyükarıkan, U. (2021a) Muhasebe Bilgi Sisteminde Kullanılan Yeni Bilgi Teknolojileri ve Bu Teknolojilerin Rolü. Bilecik Şeyh Edebali Üniversitesi Sosyal Bilimler Dergisi, 6(1), 15-25.
  • Büyükarıkan, U. (2021b) Teknolojik Gelişmelerin Muhasebe Mesleği Üzerindeki Etkilerinin İncelenmesi. Yüzüncü Yıl Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, (52), 269-288.
  • Christ, M.H., Eulerich, M., Krane, R., Wood, D.A., (2020) New Frontiers for Internal Audit Research SSRN. Accessed 01.2.2022: http://dx.doi.org/10.2139/ssrn.3622148.
  • Deloitte (2018) The robots are waiting Are you ready to reap the benefits?. Accessed 01.2.2022: https://www2.deloitte.com/content/dam/Deloitte/fr/Documents/services-financiers/publications/deloitte_global-robotics-survey-2018-full-report.pdf.
  • Desai, P. (2020) Robotic process automation: RPA Pre-requisite and pivotal points: Special Issue: Special issue:IAISCT(SS4), International Conference on Smart Technologies in Computing, Electrical and Electronics (ICSTCEE), pp. 446-451, doi:10.1109/ICSTCEE49637.2020.9276861.
  • Doğuç, Ö. (2021) Applications of Robotic Process Automation in Finance and Accounting. Beykent Üniversitesi Fen ve Mühendislik Bilimleri Dergisi, 14(1), 51-59.
  • Fernando, D., & Harsiti, H. (2019) Studi Literatur: Robotic Process Automation. JSiI (Jurnal Sistem Informasi), 6(1), 6-11, doi: 10.30656/jsii.v6i1.1071.
  • Fox, B., Frimpong-Manso, S., Sanchez, K., Wheeler, D., & Sarnie, R. (2021) Robotic Process Automation Analysis in the Financial and Insurance Industries. Worcester Polytechnic Institute (WPI). Massachusetts: USA.
  • Gencay, O. (2020) RPA ne değildir? Accessed 01.2.2022: https://webrazzi.com/2020/02/09/rpa-ne-degildir/.
  • Goyal, N. & Singh, H. (2021) A Design of Customer Service Request Desk to Improve the Efficiency using Robotics Process Automation. 6th International Conference on Signal Processing, Computing and Control (ISPCC), pp. 21-24, doi: 10.1109/ISPCC53510.2021.9609338.
  • Griffiths, L., & Pretorius, H. W. (2021) Implementing Robotic Process Automation for Auditing and Fraud Control. In International Conference on Society 5.0 (pp. 26-36). Springer, Cham.
  • Hofmann, P., Samp, C. & Urbach, N. (2020) Robotic process automation. Electron Markets 30, 99-106.
  • Huang, F., & Vasarhelyi, M.A. (2019) Applying robotic process automation (RPA) in auditing: A framework. International Journal of Accounting Information Systems, 35, 100433, doi:10.1016/j.accinf.2019.100433.
  • Kajrolkar, A., Pawar, S., Paralikar, P. ve Bhagat N. (2021) Customer Order Processing using Robotic Process Automation. Uluslararası İletişim bilgileri ve Bilgi İşlem Teknolojisi Konferansı (ICCICT), pp. 1-4, doi: 10.1109 /ICCICT50803.2021.9510109.
  • Kaya, C. T., Türkyılmaz, M., & Birol, B. (2019) Impact of RPA technologies on accounting systems. Muhasebe ve Finansman Dergisi, (82), 235-250.
  • Kestane, A. (2021) İç Denetimde Akıllı Otomasyon Teknolojilerinin Kullanımı: Robotik Süreç Otomasyonu ve Bilişsel Zekâ. Muhasebe ve Vergi Uygulamaları Dergisi, 14(2), 813-835.
  • Kim, K. I. (2020) The Impact of SMEs' Smart Factory Systems Implementation on Management Accounting. Journal of Convergence for Information Technology, 10(9), 8-14.
  • Lacurezeanu, R., Tiron-Tudor, A., & Bresfelean, V. P. (2020) Robotic process automation in audit and accounting. Audit Financiar, 18(4), 622-640.
  • Langmann, C., & Kokina, J. (2021) RPA in accounting. In Robotic Process Automation (pp. 243-262). De Gruyter Oldenbourg.
  • PwC (2021) Robotik Süreç Otomasyonu (RPA): İç Denetim için Fırsat ve Sorumluluk. Accessed 01.2.2022: https://www.pwc.com.tr/tr/hizmetlerimiz/risk-surec-teknoloji-hizmetleri/erp-risk-hizmetleri/data-ve-analitik/robotik-surec-otomasyonu.html.
  • Qiu, Y. L., & Xiao, G. F. (2020) Research on Cost Management Optimization of Financial Sharing Center Based on RPA. Procedia Computer Science, 166, 115-119.
  • Rojas Amado, J. C., & Escobar Ávila, M. E. E. (2021) Beneficios del uso de tecnologías digitales en la auditoría externa: una revisión de la literatura. Revista Facultad de Ciencias Económicas: Investigación y Reflexión, 29(2), 45-65.
  • Rota, V. (2020) Digitalisation of audit procedures: a pilot project for the financial audit of the European Commission’s executive agencies. Big Data & Digital Audit, 1, 45-47.
  • Sharma, A. & Guleria, K. (2021) A Framework for Hotel Inventory Control System for Online Travel Agency using Robotic Process Automation. International Conference on Advance Computing and Innovative Technologies in Engineering (ICACITE), pp. 764-768, doi: 10.1109/ICACITE51222.2021.9404613.
  • Thekkethil, M. S., Shukla, V. K., Beena, F. & Chopra, A. (2021) Robotic Process Automation in Banking and Finance Sector for Loan Processing and Fraud Detection, 9th International Conference on Reliability, Infocom Technologies and Optimization (Trends and Future Directions) (ICRITO), pp. 1-6, doi: 10.1109/ICRITO51393.2021.9596076.
  • Valgaeren, H. (2019) Robotic Process Automation in Financial and Accounting Processes in the Banking Sector, Msc Thesis, Ku Leuven Faculty Of Economics And Business.
  • Viehhauser, J., & Doerr, M. (2021) Digging for Gold in RPA Projects–A Quantifiable Method to Identify and Prioritize Suitable RPA Process Candidates. In International Conference on Advanced Information Systems Engineering (pp. 313-327). Springer, Cham.
  • Willcocks, L. P., Lacity, M., & Craig, A. (2015) The IT function and robotic process automation. The Outsourcing Unit Working Research Paper Series, 15(05), 1-39.
  • Yatskiv, N., Yatskiv, S. & Vasylyk, A. (2020) Method of Robotic Process Automation in Software Testing Using Artificial Intelligence. 10th International Conference on Advanced Computer Information Technologies (ACIT), pp. 501-504, doi: 10.1109/ACIT49673.2020.9208806.
  • Zhang, C. (2019) Intelligent process automation in audit. Journal of emerging technologies in accounting, 16(2), 69-88.
  • Zhang, C. A., Issa, H., Rozario, A., & Søgaard, J. S. (2022) Robotic Process Automation (RPA) Implementation Case Studies in Accounting: A Beginning to End Perspective. Forthcoming in Accounting Horizons. (1-54).
Toplam 37 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Konular Finans
Bölüm Makaleler
Yazarlar

Ulukan Büyükarıkan 0000-0002-1539-7157

Yayımlanma Tarihi 30 Haziran 2022
Yayımlandığı Sayı Yıl 2022 Cilt: 7 Sayı: 1

Kaynak Göster

APA Büyükarıkan, U. (2022). MUHASEBE BİLGİ SİSTEMİNDE ROBOTİK SÜREÇ OTOMASYONU. Aydın İktisat Fakültesi Dergisi, 7(1), 25-32. https://doi.org/10.53839/aifd.1088979