AI & RPA:s påverkan på redovisningsbyråer : Hur Artificiell Intelligens & Robotic Process Automation påverkar små och medelstora redovisningsbyråer

Sammanfattning

This bachelor's degree thesis examines the impact of Artificial Intelligence (AI) and Robotic Process Automation (RPA) on small and medium-sized accounting firms in Sweden. A qualitative research method is used and semi-structured interviews with eight respondents. Which researches the introduction of AI and RPA, along with their impact on use, efficiency and professional role as well as the accounting process. The results show that technology has changed the work process, moving from manual work to a more advisory role. The theories that are TAM (Technology Acceptance Model), transaction cost theory and institutional theory, not only show how the costs of the introduction can be a pressure or even user-friendliness, but it also shows how external pressures from customers and authorities have affected the introduction of AI and RPA. The result also shows that AI and RPA not only bring technological advances but also changes in the accounting industry.