Dan Koivulaakso's research while affiliated with Hanken School of Economics and other places

Publication (1)

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Technology development has grown rapidly in the last decades and gained importance for accounting and auditing through its identified potentials. Particularly the automation of judgment systems and systems that require human intervention, are deemed to be more relevant to confront a transformation through Robotic Process Automation (RPA). During th...


... Emerging technologies such as Artificial Intelligence (AI), the Internet of Things (IoT), blockchain and analytics, (Mancini, Lombardi & Tavana 2021) are disrupting the way accounting is practiced (Kroon et al. 2021). Automation through smart technologies including AI and Robotic Process Automation (RPA) is generating significant change in accounting and auditing (Gotthardt et al. 2020), requiring organisations, academics, and professional bodies to pay increasing attention to these innovations. Consequently, technical skills, which were deemed to be very crucial in business are not sufficient to address the needs and challenges of the current working environment (Moore andMorton, 2017, Dolce et al., 2020). ...