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題名 以深度訪談法探討事務所顧問導入RPA之經驗—以某四大會計師事務所協助其金融產業客戶為例
Using In-depth Interviews to Discuss the Experience of Consultants in Implementing RPA: A Study of a Big Four Audit Firm Assisting Its Clients of the Financial Sector
作者 唐孝賢
Tang, Xiao-Xian
貢獻者 戚務君
Chi, Wu-Chun
唐孝賢
Tang, Xiao-Xian
關鍵詞 機器人流程自動化
RPA
金融業
數位轉型
日期 2023
上傳時間 2-Aug-2023 13:29:08 (UTC+8)
摘要 隨著近年來科技浪潮的興起，企業紛紛尋求數位轉型以優化企業流程管理，而作為一項備受矚目的新興科技，機器人流程自動化（Robotic Process Automation，簡稱RPA）在業界受到高度重視。惟RPA是近年才逐漸開始發展的新興科技，學術界對其研究尚未成熟。過去文獻主要討論RPA的產出面，而較少關注投入面，單從產出面討論無法全面了解導入RPA的優勢和劣勢。本研究旨在探討RPA在實務中的導入情況，並深入了解導入RPA過程中的問題與挑戰。本研究依據文獻彙整RPA在產業上的應用，再透過深入訪談法訪談某四大會計師事務所的顧問，蒐集顧問自身的金融業RPA專案經驗，包括金融業適合導入RPA的流程特色、金融業客戶導入RPA的動機與目的、導入RPA過程中的困難與挑戰、預期與實際表現上的落差，以及RPA未來展望。在分析訪談結果後，以筆者之淺見提出RPA未來發展之建議。
In recent years, enterprises have pursued digital transformation to optimize their business processes, with Robotic Process Automation (RPA) emerging as a prominent technology. However, literature reviews on RPA are still in the early stages, primarily focusing on its output aspects and lacking comprehensive insights into the pros and cons of RPA implementation. This study explores the practical implementation of RPA, delving into the challenges and issues encountered during its implementation. Drawing on literature reviews and conducting in-depth interviews with consultants from a big four audit firm specializing in RPA projects for clients in the financial sector, the study also provides insights into the application of RPA in various processes, the motivations behind the implementation of RPA by organizations, challenges emerging during RPA implementation, expectation gaps observed before and after RPA implementation, and future prospects of RPA. Finally, this study provides practical recommendations for future decision-making regarding RPA implementation.
參考文獻 中文文獻
文崇一、楊國樞，2000，訪問調查法：社會及行為科學研究法下冊，台北：東華。
中華民國行政院，2015，行政院生產力4.0發展方案。
高涔馨，2020，導入RPA之流程及成本效益個案研究－以某會計師事務所為例，國立政治大學會計學系碩士論文。
國家發展委員會，2022，111年度9月份重要統計資料手冊，2022年10月31日，取自https://ws.ndc.gov.tw/Download.ashx?u=LzAwMS9hZG1pbmlzdHJhd
G9yLzEwL3JlbGZpbGUvMC8yMjIxLzkwNjVjNTA1LTQ5YTctNDJhMy1hMGQxLWNkNTViZGNhNGRkMS5wZGY%3d&n=MTEx5bm05bqmOeaciOS7vemHjeimgee1seioiOizh%2baWmeaJi%2bWGii5wZGY%3d&icon=..pdf.
數位經濟暨產業發展協會，2021，2021台灣產業數位轉型調查報告，2022年10月31日，取自https://tdx.tw/wp-content/uploads/2021/10/2021-TDX-Report.p
df.
潘淑滿，2022，質性研究：理論與應用，台北：心理出版社。


英文文獻
Almutairi, M., & Nobanee, H. 2020. Artificial Intelligence in Financial Industry. Available at: http://dx.doi.org/10.2139/ssrn.3578238.
Burnett, S., Aggarwal, M., Modi, A., & Bhadola, S. 2018. Defining Enterprise RPA. An Everest Group Viewpoint 2018. Everest Group. Available at: https://www.fusionsol.com/wp-content/uploads/sites/22/2019/07/Everest-Group-UiPath-Defining-Enterprise-RPA.pdf. Accessed: April 2, 2023.
Cooper, L., Holderness, D. K., Sorensen, T., & Wood, D. A. 2022. Perceptions of Robotic Process Automation in Big 4 Public Accounting Firms: Do Firm Leaders and Lower-Level Employees Agree? Journal of Emerging Technologies in Accounting, 19(1), 33–51.
Cooper, L., Holderness, D. K., Sorensen, T., & Wood, D. A. 2019. Robotic Process Automation in Public Accounting. Accounting Horizons, 33 (4), 15-35.
Davenport, T. H., & Brain, D. 2018. Before Automating Your Company’s Processes, Find Ways to Improve Them. Harvard Business Review. Available at: https://hbr.org/2018/06/before-automating-your-companys-processes-find-ways-to-improve-them. Accessed: April 2, 2023.
Fong, D., Han, F., Liu, L., Qu, J., & Shek, A. 2021. Seven Technologies Shaping the Future of Fintech. Mckinsey & Company. Available at: https://www.mckinsey.com/cn/our-insights/our-insights/seven-technologies-shaping-the-future-of-fintech. Accessed: October 31, 2022.
Frey, C. B., & Osborne, M. A. 2017. The Future of Employment: How Susceptible are Jobs to Computerisation? Technological Forecasting and Social Change, 114, 254-280.
Fung, H. P. 2014. Criteria, Use Cases and Effects of Information Technology Process Automation (ITPA). Advances in Robotics & Automation, 3.
Gotthardt, M., Koivulaakso, D., Paksoy, O., Saramo, C., Martikainen, M., & Lehner, O. 2020. Current State and Challenges in the Implementation of Smart Robotic Process Automation in Accounting and Auditing. ACRN Journal of Finance and Risk Perspectives, 9(1), 90-102.
Hancock, D. R., Algozzine, B., & Lim, J. H. 2021. Doing Case Study Research: A Practical Guide for Beginning Researchers. New York, NY: Teacher College Press.
IEEE. 2017. IEEE Standard 2755-2017: Guide for Terms and Concepts in Intelligent Process Automation. IEEE Standards Association. United States of America.
Ivančić, L., Suša Vugec, D., & Bosilj Vukšić, V. 2019. Robotic Process Automation: Systematic Literature Review. In International Conference on Business Process Management (September), 280-295. Springer, Cham, German. Available at: https://doi.org/10.1007/978-3-030-30429-4_19.
Kokina, J., & Blanchette, S. 2019. Early Evidence of Digital Labor in Accounting: Innovation with Robotic Process Automation. International Journal of Accounting Information Systems, 35, 100431.
Kokina, J., Gilleran, R., Blanchette, S., & Stoddard, D. 2021. Accountant as Digital Innovator: Roles and Competencies in the Age of Automation. Accounting Horizons, 35(1), 153-184.
Lamberton, C., Brigo, D., & Hoy, D. 2017. Impact of Robotics, RPA and AI on the Insurance Industry: Challenges and Opportunities. Journal of Financial Perspectives, 4(1).
Lin, P. 2018. Adapting to the New Business Environment: The Rise of Software Robots in the Workplace. The CPA Journal, 88(12), 60-63.
Luchtenberg, D. 2022. The Fourth Industrial Revolution Will be People Powered. Mckinsey & Company. Available at: https://www.mckinsey.com/capabilities/operations/our-insights/the-fourth-industrial-revolution-will-be-people-powered. Accessed: October 31, 2022.
Neghaiwi, B. H., & O’Donnell, J. 2017. Zurich Insurance Starts Using Robots to Decide Personal Injury Claims. Reuters. Available at: https://www.reuters.com/article/zurich-ins-group-claims/zurich-insurance-starts-using-robots-to-decide-personal-injury-claims-idUSL2N1IK268. Accessed: April 2, 2023.
North, R. 2019. Significance of Robotic Process Automation (RPA) in the Banking Industry. Enterprise Edges. Available at: https://www.enterpriseedges.com/future-robotic-process-automation-banking-industry. Accessed: April 3, 2023.
Olhorst, F. 2017. Robotic Process Automation is Expanding Outside the Back Office. Hewlett Packer Enterprise (December 11). Available at: https://www.hpe.com/us/en/insights/articles/robotic-process-automation-is-expandingoutside-the-back-office-1712.html. Accessed: October 31, 2022.
Oshri, I., & Plugge, A. 2022. Introducing RPA and Automation in the Financial Sector: Lessons from KAS Bank. Journal of Information Technology Teaching Cases, 12(1), 88-95.
PWC. 2018. Robotic Process Automation: A Primer for Internal Audit Professionals. Available at: https://www.pwc.com/sg/en/publications/assets/ra-robotic-process-automation-for-ia.pdf. Accessed: April 2, 2023.
Ranganathan, G., & Smys, S. 2019. Survey on Robot Process Automation Application in Various Industries. Journal of Electrical Engineering and Automation, 1(2), 113-122.
Rüßmann, M., Lorenz, M., Gerbert, P., Waldner, M., Engel, P., Harnisch, M., & Justus, J. 2015. Industry 4.0: The Future of Productivity and Growth in Manufacturing Industries. Boston Company Group. Available at: https://www.bcg.com/publications/2015/engineered_products_project_business_industry_4_future_productivity_growth_manufacturing_industries. Accessed: October 31, 2022.
Suri, V. K., Elia, M., & van Hillegersberg, J. 2017. Software Bots-the Next Frontier for Shared Services and Functional Excellence. In Global Sourcing of Digital Services: Micro and Macro Perspectives: 11th Global Sourcing Workshop 2017 (February), 81-94. Springer International Publishing, La Thuile, Italy. Available at: https://link.springer.com/chapter/10.1007/978-3-319-70305-3_5.
Syed, R., Suriadi, S., Adams, M., Bandara, W., Leemans, S. J. J., Ouyang, C., ter Hofstede, A. H. M., van de Weerd, I., Wynn, M. T., & Reijers, H. A. 2020. Robotic Process Automation: Contemporary Themes and Challenges. Computers in Industry, 115, 103162.
Tarquini, T. 2018. Practical Robotics in Insurance – the Future is Here Already. The InsurTech Book: The InsurTech Book: The Insurance Technology Handbook for Investors, Entrepreneurs and FinTech Visionaries, 231-235.
Vitharanage, I. M. D., Bandara, W., Syed, R., & Toman, D. 2020. An Empirically Supported Conceptualisation of Robotic Process Automation (RPA) Benefits. In Proceedings of the 28th European Conference on Information Systems (June), Marrakech, Morocco. Research-in-Progress Papers, 58. Available at: https://aisel.aisnet.org/ecis2020_rip/58/.
Wildemuth, B. M. 2016. Applications of Social Research Methods to Questions in Information and Library Science, 2nd Edition. Abc-Clio.
Yin, R. K. 2009. Case Study Research: Design and Methods. 4th edition. Thousand Oaks, California: Sage.
Zaharia-Radulescu, A. M., Pricop, C. L., Shuleski, D., & Ioan, A. C. 2017. RPA and the Future of Workforce. In Proceedings of the International Management Conference (November), 11(1), 384-392. Faculty of Management, Academy of Economic Studies, Bucharest, Romania. Available at: http://conferinta.management.ase.ro/archives/2017/pdf/2_16.pdf.
Zhang, C. 2019. Intelligent Process Automation in Audit. Journal of Emerging Technologies in Accounting, 16(2), 69-88.
Zhou, S. 2021. Research on Banking Process Optimization Based on RPA in Financial Sharing Mode. In Journal of Physics: Conference Series (April), 1865(2), 022069. 2021 International Conference on Advances in Optics and Computational Sciences, Ottawa, Canada. Available at: https://iopscience.iop.org/article/10.1088/1742-6596/1865/2/022069/meta.
描述 碩士
國立政治大學
會計學系
110353116
資料來源 http://thesis.lib.nccu.edu.tw/record/#G0110353116
資料類型 thesis
dc.contributor.advisor 戚務君zh_TW
dc.contributor.advisor Chi, Wu-Chunen_US
dc.contributor.author (Authors) 唐孝賢zh_TW
dc.contributor.author (Authors) Tang, Xiao-Xianen_US
dc.creator (作者) 唐孝賢zh_TW
dc.creator (作者) Tang, Xiao-Xianen_US
dc.date (日期) 2023en_US
dc.date.accessioned 2-Aug-2023 13:29:08 (UTC+8)-
dc.date.available 2-Aug-2023 13:29:08 (UTC+8)-
dc.date.issued (上傳時間) 2-Aug-2023 13:29:08 (UTC+8)-
dc.identifier (Other Identifiers) G0110353116en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/146415-
dc.description (描述) 碩士zh_TW
dc.description (描述) 國立政治大學zh_TW
dc.description (描述) 會計學系zh_TW
dc.description (描述) 110353116zh_TW
dc.description.abstract (摘要) 隨著近年來科技浪潮的興起，企業紛紛尋求數位轉型以優化企業流程管理，而作為一項備受矚目的新興科技，機器人流程自動化（Robotic Process Automation，簡稱RPA）在業界受到高度重視。惟RPA是近年才逐漸開始發展的新興科技，學術界對其研究尚未成熟。過去文獻主要討論RPA的產出面，而較少關注投入面，單從產出面討論無法全面了解導入RPA的優勢和劣勢。本研究旨在探討RPA在實務中的導入情況，並深入了解導入RPA過程中的問題與挑戰。本研究依據文獻彙整RPA在產業上的應用，再透過深入訪談法訪談某四大會計師事務所的顧問，蒐集顧問自身的金融業RPA專案經驗，包括金融業適合導入RPA的流程特色、金融業客戶導入RPA的動機與目的、導入RPA過程中的困難與挑戰、預期與實際表現上的落差，以及RPA未來展望。在分析訪談結果後，以筆者之淺見提出RPA未來發展之建議。zh_TW
dc.description.abstract (摘要) In recent years, enterprises have pursued digital transformation to optimize their business processes, with Robotic Process Automation (RPA) emerging as a prominent technology. However, literature reviews on RPA are still in the early stages, primarily focusing on its output aspects and lacking comprehensive insights into the pros and cons of RPA implementation. This study explores the practical implementation of RPA, delving into the challenges and issues encountered during its implementation. Drawing on literature reviews and conducting in-depth interviews with consultants from a big four audit firm specializing in RPA projects for clients in the financial sector, the study also provides insights into the application of RPA in various processes, the motivations behind the implementation of RPA by organizations, challenges emerging during RPA implementation, expectation gaps observed before and after RPA implementation, and future prospects of RPA. Finally, this study provides practical recommendations for future decision-making regarding RPA implementation.en_US
dc.description.tableofcontents 第一章　緒論 1
第一節　研究動機與背景 1
第二節　研究目的 4
第三節　論文架構與研究流程 6
第二章　文獻探討 9
第一節　機器人流程自動化的發展 9
第二節　RPA在產業上的應用 17
第三章　研究方法 22
第一節　研究設計 22
第二節　訪談對象 24
第三節　資料收集與訪談實施 26
第四節　訪談大綱 27
第四章　訪談結果分析 32
第一節　金融業適合導入RPA的流程特色 32
第二節　金融業客戶導入RPA的動機與目的 36
第三節　導入RPA過程中的困難與挑戰 39
第四節　預期與實際表現上的落差 48
第五節　RPA未來展望 56
第五章　結論與建議 64
第一節　研究結論 64
第二節　研究建議 66
第三節　研究限制 68
參考資料 69		zh_TW
dc.format.extent 2048318 bytes-
dc.format.mimetype application/pdf-
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0110353116en_US
dc.subject (關鍵詞) 機器人流程自動化zh_TW
dc.subject (關鍵詞) RPAzh_TW
dc.subject (關鍵詞) 金融業zh_TW
dc.subject (關鍵詞) 數位轉型zh_TW
dc.title (題名) 以深度訪談法探討事務所顧問導入RPA之經驗—以某四大會計師事務所協助其金融產業客戶為例zh_TW
dc.title (題名) Using In-depth Interviews to Discuss the Experience of Consultants in Implementing RPA: A Study of a Big Four Audit Firm Assisting Its Clients of the Financial Sectoren_US
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) 中文文獻
文崇一、楊國樞，2000，訪問調查法：社會及行為科學研究法下冊，台北：東華。
中華民國行政院，2015，行政院生產力4.0發展方案。
高涔馨，2020，導入RPA之流程及成本效益個案研究－以某會計師事務所為例，國立政治大學會計學系碩士論文。
國家發展委員會，2022，111年度9月份重要統計資料手冊，2022年10月31日，取自https://ws.ndc.gov.tw/Download.ashx?u=LzAwMS9hZG1pbmlzdHJhd
G9yLzEwL3JlbGZpbGUvMC8yMjIxLzkwNjVjNTA1LTQ5YTctNDJhMy1hMGQxLWNkNTViZGNhNGRkMS5wZGY%3d&n=MTEx5bm05bqmOeaciOS7vemHjeimgee1seioiOizh%2baWmeaJi%2bWGii5wZGY%3d&icon=..pdf.
數位經濟暨產業發展協會，2021，2021台灣產業數位轉型調查報告，2022年10月31日，取自https://tdx.tw/wp-content/uploads/2021/10/2021-TDX-Report.p
df.
潘淑滿，2022，質性研究：理論與應用，台北：心理出版社。


英文文獻
Almutairi, M., & Nobanee, H. 2020. Artificial Intelligence in Financial Industry. Available at: http://dx.doi.org/10.2139/ssrn.3578238.
Burnett, S., Aggarwal, M., Modi, A., & Bhadola, S. 2018. Defining Enterprise RPA. An Everest Group Viewpoint 2018. Everest Group. Available at: https://www.fusionsol.com/wp-content/uploads/sites/22/2019/07/Everest-Group-UiPath-Defining-Enterprise-RPA.pdf. Accessed: April 2, 2023.
Cooper, L., Holderness, D. K., Sorensen, T., & Wood, D. A. 2022. Perceptions of Robotic Process Automation in Big 4 Public Accounting Firms: Do Firm Leaders and Lower-Level Employees Agree? Journal of Emerging Technologies in Accounting, 19(1), 33–51.
Cooper, L., Holderness, D. K., Sorensen, T., & Wood, D. A. 2019. Robotic Process Automation in Public Accounting. Accounting Horizons, 33 (4), 15-35.
Davenport, T. H., & Brain, D. 2018. Before Automating Your Company’s Processes, Find Ways to Improve Them. Harvard Business Review. Available at: https://hbr.org/2018/06/before-automating-your-companys-processes-find-ways-to-improve-them. Accessed: April 2, 2023.
Fong, D., Han, F., Liu, L., Qu, J., & Shek, A. 2021. Seven Technologies Shaping the Future of Fintech. Mckinsey & Company. Available at: https://www.mckinsey.com/cn/our-insights/our-insights/seven-technologies-shaping-the-future-of-fintech. Accessed: October 31, 2022.
Frey, C. B., & Osborne, M. A. 2017. The Future of Employment: How Susceptible are Jobs to Computerisation? Technological Forecasting and Social Change, 114, 254-280.
Fung, H. P. 2014. Criteria, Use Cases and Effects of Information Technology Process Automation (ITPA). Advances in Robotics & Automation, 3.
Gotthardt, M., Koivulaakso, D., Paksoy, O., Saramo, C., Martikainen, M., & Lehner, O. 2020. Current State and Challenges in the Implementation of Smart Robotic Process Automation in Accounting and Auditing. ACRN Journal of Finance and Risk Perspectives, 9(1), 90-102.
Hancock, D. R., Algozzine, B., & Lim, J. H. 2021. Doing Case Study Research: A Practical Guide for Beginning Researchers. New York, NY: Teacher College Press.
IEEE. 2017. IEEE Standard 2755-2017: Guide for Terms and Concepts in Intelligent Process Automation. IEEE Standards Association. United States of America.
Ivančić, L., Suša Vugec, D., & Bosilj Vukšić, V. 2019. Robotic Process Automation: Systematic Literature Review. In International Conference on Business Process Management (September), 280-295. Springer, Cham, German. Available at: https://doi.org/10.1007/978-3-030-30429-4_19.
Kokina, J., & Blanchette, S. 2019. Early Evidence of Digital Labor in Accounting: Innovation with Robotic Process Automation. International Journal of Accounting Information Systems, 35, 100431.
Kokina, J., Gilleran, R., Blanchette, S., & Stoddard, D. 2021. Accountant as Digital Innovator: Roles and Competencies in the Age of Automation. Accounting Horizons, 35(1), 153-184.
Lamberton, C., Brigo, D., & Hoy, D. 2017. Impact of Robotics, RPA and AI on the Insurance Industry: Challenges and Opportunities. Journal of Financial Perspectives, 4(1).
Lin, P. 2018. Adapting to the New Business Environment: The Rise of Software Robots in the Workplace. The CPA Journal, 88(12), 60-63.
Luchtenberg, D. 2022. The Fourth Industrial Revolution Will be People Powered. Mckinsey & Company. Available at: https://www.mckinsey.com/capabilities/operations/our-insights/the-fourth-industrial-revolution-will-be-people-powered. Accessed: October 31, 2022.
Neghaiwi, B. H., & O’Donnell, J. 2017. Zurich Insurance Starts Using Robots to Decide Personal Injury Claims. Reuters. Available at: https://www.reuters.com/article/zurich-ins-group-claims/zurich-insurance-starts-using-robots-to-decide-personal-injury-claims-idUSL2N1IK268. Accessed: April 2, 2023.
North, R. 2019. Significance of Robotic Process Automation (RPA) in the Banking Industry. Enterprise Edges. Available at: https://www.enterpriseedges.com/future-robotic-process-automation-banking-industry. Accessed: April 3, 2023.
Olhorst, F. 2017. Robotic Process Automation is Expanding Outside the Back Office. Hewlett Packer Enterprise (December 11). Available at: https://www.hpe.com/us/en/insights/articles/robotic-process-automation-is-expandingoutside-the-back-office-1712.html. Accessed: October 31, 2022.
Oshri, I., & Plugge, A. 2022. Introducing RPA and Automation in the Financial Sector: Lessons from KAS Bank. Journal of Information Technology Teaching Cases, 12(1), 88-95.
PWC. 2018. Robotic Process Automation: A Primer for Internal Audit Professionals. Available at: https://www.pwc.com/sg/en/publications/assets/ra-robotic-process-automation-for-ia.pdf. Accessed: April 2, 2023.
Ranganathan, G., & Smys, S. 2019. Survey on Robot Process Automation Application in Various Industries. Journal of Electrical Engineering and Automation, 1(2), 113-122.
Rüßmann, M., Lorenz, M., Gerbert, P., Waldner, M., Engel, P., Harnisch, M., & Justus, J. 2015. Industry 4.0: The Future of Productivity and Growth in Manufacturing Industries. Boston Company Group. Available at: https://www.bcg.com/publications/2015/engineered_products_project_business_industry_4_future_productivity_growth_manufacturing_industries. Accessed: October 31, 2022.
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