Objective: To reflect on the social and technical elements to be considered when implementing automation systems in financial accounting through the lens of Sociotechnical Systems Theory (STS).
Method: A Systematic Literature Review (SLR) was conducted, analyzing a total of 118 scientific papers.
Relevance: Current studies focus their efforts on the technical system elements when implementing automation systems such as robotic process automation (RPA) in financial accounting, neglecting social aspects. This makes it necessary to map the social and technical elements that influence the phenomenon of accounting automation.
Main Results: Frameworks were developed, and the elements involved in the implementation of automation system within the STS context were identified. Additionally, guidelines and recommendations were consolidated. Furthermore, a research agenda on the topic is proposed.
Theoretical Contributions: The developed frameworks provide greater clarity to STS, demonstrating its usefulness as a theoretical lens for analyzing the phenomenon of accounting automation. The guidelines serve as a foundational guide for implementing and designing accounting automation systems. The research agenda provides a basis for conducting subsequent studies.
Practical Contributions: The frameworks contribute to a deeper understanding of the elements involved in the automation implementation process, while the guidelines provide direction for conducting the process, making the implementation of automation solutions more assertive and effective within organizations.
Objective: To reflect on the social and technical elements to be considered when implementing automation systems in financial accounting through the lens of Sociotechnical Systems Theory (STS). Method: A Systematic Literature Review (SLR) was conducted, analyzing a total of 118 scientific papers. Relevance: Current studies focus their efforts on the technical system elements when implementing automation systems such as robotic process automation (RPA) in financial accounting, neglecting social aspects. This makes it necessary to map the social and technical elements that influence the phenomenon of accounting automation. Main Results: Frameworks were developed, and the elements involved in the implementation of automation system within the STS context were identified. Additionally, guidelines and recommendations were consolidated. Furthermore, a research agenda on the topic is proposed. Theoretical Contributions: The developed frameworks provide greater clarity to STS, demonstrating its usefulness as a theoretical lens for analyzing the phenomenon of accounting automation. The guidelines serve as a foundational guide for implementing and designing accounting automation systems. The research agenda provides a basis for conducting subsequent studies. Practical Contributions: The frameworks contribute to a deeper understanding of the elements involved in the automation implementation process, while the guidelines provide direction for conducting the process, making the implementation of automation solutions more assertive and effective within organizations. Read More