國富浩華聯合會計師事務所－該聘任機器人工讀生嗎？

Crowe CPA Firm: Should We Hire Robotic Assistants?

孫嘉明(Chia-Ming Sun)；林昱成(Yu-Cheng Lin)

機器流程自動化 ； 數位勞動力 ； 數位轉型 ； 新興技術導入 ； Robotic Process Automation ； Digital Labors ； Digital Transformation ； Implementation of Emerging Technologies

資訊管理學報

30卷1期（2023 / 01 / 31）

1 - 22

繁體中文;英文

機器流程自動化（Robotic Process Automation）藉由模仿人員的資訊作業自動化，以達到降低基層人力需求、減少作業錯誤率且提高工作品質，協助數位轉型與流程再造，成為近年來新興的跨平台系統整合工具中成長最快速之新興資訊技術。以機器流程自動化為基礎的數位勞動力（Digital Labor），未來並將逐漸結合智能決策，成為具有分析與行動能力的數位員工（Digital Workforce）。本個案描述資訊作業環境複雜、數位化挑戰難度高，又因合夥人制度且組織規模受限的會計師專業服務產業，在少子化導致徵才不易的社會環境下，如何引入數位勞動力技術改善工作內容及工作品質，並刺激資深員工善用新興科技改造原有的作業流程？對會計師事務所而言，原有資訊人力資源相對其他產業較為不足，是否適用引入數位勞動力呢？本個案引導學員思考就管理面、技術面、財務面導入機器流程自動化進行事務所工作流程自動化及優化過程中，所面對的各種挑戰。

Robotic Process Automation (RPA) imitates the automation of human information operations to reduce basic manpower requirements, reduce operational error rates, improve work quality, and come towards digital transformation and process reengineering. It has become an emerging cross-platform integration tool in recent years. In recent years, the digital labor based on RPA will gradually combine intelligent decision-making systems to become the digital workforce with analytical capabilities. This teaching case describes how to introduce digital labor technology to improve daily routine jobs in the accountant service industry with complex information operation environment, difficult challenges for digitalization, and limited staff scale due to the organizational structure of partnership. The core question of the case is how to stimulate senior employees to make good use of emerging technologies to transform the original operating procedures and increase the quality of working environment? For CPA firms, IT staff are relatively insufficient compared to other industries, is the industry suitable to introduce digital labor? This case guides students to think about the various challenges they face in the process of automating and optimizing the workflow of a CPA firm by introducing RPA, especially in terms of organization, management, technology, and finance.

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