The accounting of virtual robots
Year: 2024
Type: article
Abstract: Purpose: The aim of the article is to present the principles and methods of measuring the activity of virtual robots. We link the identified metrics to analogies of perceiving a bot as a machine, an automated process, or a digital employee. The latest phenomenon of the anthropomorphization of bots receives special attention.Methodology/approach: We used text analysis of technical and marketing documentation as the research method. We conducted the analysis as a case study using the software of a leading international RPA (Robotic Process Automation) provider.Findings: The results lead to the following conclusions: accounting using bots is multidimensional, embedded in technology, and carried out in real time. The virtual robot accounting solutions avoid the analogy of virtual employees; measurement covers both bots and operators, and the representation of activities is incomplete and distorted.Research limitations/implications: The research was focused on subjective recommendations of the RPA technology provider, taking into account their marketing goals. Originality/value: The research shows that embedded measurement technology automates raw data collection and enables real-time accounting for both bots and their operators. It thus contributes to the development of hybrid accounting. Simultaneously, this technology has a constraining effect, distorting measurement and redefining well-known and well-established effectiveness metrics.
Authors: Monika Łada, Klaudia Martinek-Jaguszewska
Institution: SGH Warsaw School of Economics
Language: English
Subfield: Industrial and Manufacturing Engineering
Field: Engineering
Domain: Physical Sciences
Open Access status: gold
Estimated APC paid: $207
OpenAlex ID: W4402604845