4. Electronic Theses and Dissertations (ETDs) - Faculties submissions

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    The Perception of Bookkeepers on the Adoption of robotic process automation in the automotive industry in Gauteng
    (University of the Witwatersrand, Johannesburg, 2024) Dlamini, Nozipho; Robert, Venter
    Background: The automotive industry in Gauteng, South Africa, stands at the cusp of transformative technological integration, with Robotic Process Automation (RPA) emerging as a key driver of efficiency and innovation. However, the successful adoption of RPA hinges not only on technological prowess but also on the perceptions and attitudes of the Bookkeepers tasked with its implementation and utilization. Objective: This study aims to investigate the effects of Robotic Process Automation on bookkeeping staff in Gauteng's automotive industry. By understanding their perspectives, this study aims to investigate the effects of Robotic Process Automation on bookkeeping staff in Gauteng's automotive industry. Method: In the study, a qualitative method approach was employed to comprehensively capture employee perceptions. Semi-structured interviews were conducted with key stakeholders across the finance and controlling domains within an automotive company. Data analysis involved thematic coding of interview transcripts and statistical analysis of survey responses to uncover patterns, themes, and correlations. Results: Preliminary findings suggest a diverse range of attitudes towards RPA adoption among Bookkeepers in the Gauteng automotive industry. While some express enthusiasm for the potential efficiency gains and reduced mundane tasks, others harbor concerns regarding job displacement and skill obsolescence. Additionally, organizational culture, leadership support, and communication emerge as critical factors shaping employee perceptions and readiness for RPA implementation. The synthesis of qualitative data provides a rich understanding of the complex interplay between individual attitudes, organizational dynamics, and technological integration in the automotive sector.
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    The adoption of intelligent robot automation by auditors within South Africa
    (2021) Naidoo, Evaashan
    To automate, or not to automate, that is the question? The use of disruptive technologies has changed, and in many instances, has replaced traditional business operations and models. The auditing profession has been burdened with high costs and reputational damage as a result of false results due to a high dependency on manual tasks that are susceptible to errors or manipulation. The use of robots to help minimise these errors, achieve efficiencies and reduce costs, provides a convincing theoretical case to automate. The objective of this research is to apply the Unified Theory of Acceptance and Use of Technology (UTAUT) model to understand the views of audit professionals determine the factors that would influence organisations to use robot technology for performing audits in South Africa. The study adopted a quantitative approach, where a survey questionnaire consisting of 39 questions, aligned with the UTAUT model, was used to gather data. The sample comprised 59 auditors and 26 non-auditors who were involved in audits performed in South Africa. The non-auditors comprised of a Chief Information Officer, Finance Managers, Heads of Product, and various Senior Risk Management Professionals. A purposive sampling technique was used to select individuals who had an understanding of the capabilities of robots, and the potential use of robots to support business operations. The results of the study highlighted that performance expectancy and facilitating conditions were the key factors that influenced the adoption of robots in audits. Auditors and clients were more likely to use robots if they felt it would improve their performance. The respondents were more likely to use robots if it enabled the quicker completion of tasks, reduced errors, increased the number of tasks that could be completed and delivered better value than manual processes. The study also highlighted that sufficient investment and management support would be provided to ensure that an enabling environment is established for using robots to perform audit tasks. This would include acquiring management support as well as finding hardware, software, and skills to support the robotics development initiatives. The study provides more insight on how leaders and management in the auditing field can use insights attained through this study to successfully influence and support the use of robots to perform audits. Furthermore, the study contributes to an increased used of robotics in auditing which could improve the quality and efficiency of the auditor’s work. The study contributes towards the body of knowledge in the accounting and robot fields of study