Purpose The review synthesizes the literature on robotic process automation (RPA) to evaluate its impact on the accounting profession. It explores how RPA reshapes accounting and professional roles, identifies challenges and outlines future research that integrates organizational perspectives and theory. Design/methodology/approach A systematic review was conducted across studies explicitly addressing RPA in accounting. Using a structured coding and classification review, four domains emerged: background, antecedents, adoption and organizational effects. Findings RPA enhances efficiency, accuracy and audit quality through automation. It also transforms professional roles, data literacy and analytical judgment. Existing literature is largely descriptive; future studies should focus on theory-driven research to capture evolving risk, control and behavioral implications. Originality/value By bridging academic and practitioner insights, a consolidated framework linking RPA adoption to efficiency, governance and workforce transformation. The paper presents a roadmap for scholars and practitioners seeking to understand and leverage automation's transformative potential.
Larry Hall (Fri,) studied this question.