Navigating the RPA governance landscape: evidence from the field

Read full text
Authors: Julia Kokina, Christian Langmann, Gregory Kogan, Michael Weiser
Cited by: 0
References: 21

Abstract

Organizations have been increasingly automating deterministic tasks, especially in accounting and finance, with the help of Robotic Process Automation (RPA) tools. Yet, many organizations struggle to scale their RPA programs and lack structure in their automation approach (Gartner 2024d). To identify potential roadblocks to RPA scalability, we examine the role RPA governance plays in achieving RPA program performance. We conducted 19 interviews with 24 experienced professionals across 16 large US and European companies to investigate RPA governance components, RPA performance measures, unattended and attended bot use and RPA performance, and the role of RPA governance in RPA performance. Our results suggest that (1) the design and implementation of RPA governance mechanisms play an important role in RPA performance; (2) most organizations favor the use of unattended bots as the availability of suitable processes, cost savings, and better control translate into improved RPA performance; (3) current performance limitations of attended automation make it less attractive to implement. Organizations pursuing attended citizen developed bot use should be aware of its risks and potentially limited performance outcomes in corporate settings. Finally, through the lens of Bygstad (2017), our paper presents a more nuanced comparative summary of Heavyweight IT (i.e., mainstream IT) and Lightweight IT (i.e., unattended and attended automation) and its governance. We also document components of RPA governance practices throughout the RPA bot lifecycle and identify RPA performance measures used in organizations. Our paper details the important role internal auditors play in shaping RPA governance to ensure alignment with organizational objectives.

Fields of Study & Subjects

Economic Policies and Impacts

Publication details

Journal / source
International Journal of Accounting Information Systems
Volume
57
Pages
100784–100784
Publication date
16 June 2026
Language
EN