Abstract
This study investigates the transformative impact of Robotic Process Automation (RPA) on modern accounting practices. The primary objective is to analyze how RPA is revolutionizing traditional accounting methods, focusing on its integration, challenges, and future prospects. Employing a systematic literature review and content analysis methodology, the study draws on a range of academic journals, industry reports, and white papers, published between 2013 and 2023. The findings reveal that RPA significantly enhances operational efficiency, accuracy, and compliance in accounting processes by automating routine tasks. This automation allows accounting professionals to shift their focus towards more strategic and analytical roles. The study identifies key challenges in RPA adoption, including integration complexities, workforce adaptation, and privacy concerns. It also highlights the evolving role of educational institutions in preparing future accountants for a digitalized environment. Looking forward, the study predicts further advancements in RPA, driven by the integration of AI and machine learning, offering sophisticated applications in predictive analytics and decision support. However, these advancements come with challenges that need balanced management. Strategic recommendations for industry practitioners emphasize the importance of continuous learning and effective integration strategies. Policymakers are advised to develop regulatory frameworks guiding the ethical use of RPA in accounting. The study suggests future research directions, including the long-term impacts of RPA on the accounting profession and the integration of RPA with emerging technologies. Finally, RPA stands as a pivotal technology in the accounting sector, offering significant benefits while presenting challenges that require careful navigation as the field continues to evolve.
 Keywords: Robotic Process Automation, Accounting Practices, Modern Accounting, Automation.
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