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1.
Laila Dahabiyeh Omar Mowafi 《International Journal of Intelligent Systems in Accounting, Finance & Management》2023,30(2):76-86
The use of Robotic Process Automation (RPA) is rapidly growing in the professional services sector such as auditing. Despite the great benefits RPA can offer, RPA failure rates are still high. In this research, we draw on socio-technical systems theory to examine the challenges of using RPA in the various phases of auditing and how auditors address these challenges. By interviewing experienced partners and auditors in auditing firms and technology companies, we show that challenges arise when there is a lack of fit between the technical requirements of the RPA tool (technical subsystem) and the skills and knowledge of the auditors and clients (social subsystem). We discuss our findings and provide valuable practical implications and opportunities for future research. 相似文献
2.
文中就信息网络安全内涵发生的根本变化,阐述我国发展民族信息安全体系的重要性及建立有中国特色的网络安全体系的必要性。文中论述了防火墙部署原则,并从防火墙部署的位置阐述了其的选择标准。 相似文献
3.
仓储自动化技术的新进展 总被引:3,自引:0,他引:3
本文介绍了国内外仓储技术近几年的发展情况,重点介绍了仓储自动化技术的发展,并对其发展提出了建议。 相似文献
4.
针对目前电力系统检修工作中挂接和拆接地线存在的安全问题,本文基于对在线监测接地线状态的必要性分析,介绍了电力检修作业接地线装置的自动化模型,提出了实现电力检修中接地线工作的远程系统控制的构想。 相似文献
5.
John Diebold 《Business & Information Systems Engineering》2009,1(1):81-83
The potentialities of computers have not been fully exploited in the U.S. because management has underestimated the task of
putting them to proper use. Management has believed that computers themselves are automation. But automation places a premium
on good management. Without careful management planning, business resources are wasted in terms of managerial and technical
time and abilities.
Since computers are capable of handling many tasks simultaneously, it is only by casting aside the departmental concept and
substituting the integrated systems approach that the true value of these machines begins to be appreciated. Automatic data
processing provides for the tighter control that is important in competitive markets.
The key to the whole problem of putting automation to work is education of personnel. Knowledge of equipment and techniques
is not enough. Automation, by permitting handling of many jobs simultaneously, is in direct conflict with the concept of division
of labor. The businessman, faced with wholesale reorganization of work, must train more basically and broadly. Current training
for this field is largely dependent upon specialized courses offered by the manufactures of computers. The responsibility
for training these people is largely that of private business, and it is a larger task than most managers realize. If a businessman
is to feel confident that his company’s data processing is not just a gamble, he must accept this new challenge to management.
Reprint of a paper from elektronische datenverarbeitung 1(1)1959:20–23.
This article is also available in German in print and via http://www.wirtschaftsinformatik.de: Diebold J (2008) Elektronische
Computer – Eine Herausforderung für die Unternehmensleitung. WIRTSCHAFTSINFORMATIK. doi: .
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6.
We develop a dynamic Computable General Equilibrium model based on the combination of different versions of GTAP utilities where alternative scenarios on ageing population trends are combined with projections on the incidence of automation into production processes and the adoption of unilateral decarbonisation policies. By simultaneously controlling for these different challenges that especially developed countries should face in the next decades, it is possible to disentangle non-linear mechanisms that will influence sustainability of public budget when the three issues are jointly combined. The European Union is taken as a case study. The first result is that ageing trends will impact fiscal sustainability reducing the EU capacity to respect the Stability and Growth Pact parameters. Second, when also considering technical change related to automation and robotics in the production process, fiscal sustainability will improve only in the case of input-neutral technological change. On the contrary, if biased technical change produces unemployment impact, negative impacts of ageing population are reinforced by automation. Third, the adoption of an environmental tax, here modelled in the form of a carbon price, leads to an improvement in environmental sustainability but has non-linear effects of fiscal sustainability. 相似文献
7.
The sustainability of air travel relies on proper and timely aircraft ground handling at airports. This research proposes a ground handling management structure which allows the automation of operations to face the growing demand for this service. It is shown how at operations level, information exchange with the airport collaborative decision-making system turns possible on-line fleet assignment to ground handling tasks. This is done by designing different heuristics for assignment of fully automated or semi-automated vehicles to ground handling tasks. Numerical results for an actual airport are presented to illustrate the potential performance of automated ground handling operations. 相似文献
8.
If automation is to support the competitiveness for a manufacturing company, strategic as well as operational issues need consideration. To best support competitiveness, decisions concerning automation should be treated as one of several decisions in a manufacturing strategy. Furthermore, to fully utilize the advantages from automation, the manufacturing strategy content and process needs refinement. In this paper, improvement of the manufacturing strategy theory is suggested, mainly based on employment of human factors engineering. 相似文献
9.
Full automation and self-service technologies have become popular in service marketing. However, customers often face multiple issues when dealing with self-service technologies. This paper examines the effect of service-failure type (employee failure vs. self-service technology failure) on customers' negative responses (dissatisfaction, forgiveness, willingness to switch between employee and self-service technology, and negative word of mouth). Through four experiments with Amazon Mechanical Turk workers and undergraduate students, this research finds that customers have more negative responses for a self-service technology failure than for an employee failure. This is because they get angrier with machines' mistakes than with those of humans. Moreover, empathy alleviates anger and customers’ negative responses in employee failure, but not in self-service technology failure. This research offers service providers new insights by scrutinizing the flip side of complete automation in service marketing. 相似文献
10.
The Theory of Technology Dominance (TTD) provides a theoretical foundation for understanding how intelligent systems impact human decision-making. The theory has three phases with propositions related to (1) the foundations of reliance, (2) short-term effects on novice versus expert decision-making, and (3) long-term epistemological effects related to individual deskilling and profession-wide stagnation. In this theory paper, we propose an extension of TTD, that we refer to as TTD2, primarily to increase our theoretical understanding of how, why, and when the short-term and long-term effects on decision-making occur and why advances in technology design have exacerbated some weaknesses and eroded some benefits. Recently, researchers have called for reconsideration of how we design intelligent systems to mitigate the detrimental effects of technology; in TTD2 we provide a theory-based understanding for capturing the complexity underlying the occurrence of the effects. 相似文献