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Robotic Process Automation (RPA) and the Future of Routine Accounting Tasks in Manufacturing Companies in Nigeria

Eno Ukpong PhD

Abstract

This study investigates the adoption and impact of Robotic Process Automation (RPA) on routine accounting tasks, efficiency, workforce implications, and implementation challenges in consumer product manufacturing companies in Nigeria. The research population comprised employees from five leading companies: Nestlé Nigeria Plc, Unilever Nigeria Plc, PZ Cussons Nigeria Plc, Dangote Sugar Refinery Plc, and Flour Mills of Nigeria Plc. A structured questionnaire was administered to 150 respondents, with 135 valid responses, representing a 90% response rate. Descriptive and inferential statistics were employed to analyze the data. Findings indicate that RPA has been widely adopted and is applied to routine accounting tasks, significantly improving processing speed, accuracy, productivity, and internal controls. Employees reported reduced workload and enhanced focus on analytical and value-added activities, although training and confidence levels require further improvement. Implementation challenges such as system integration, IT infrastructure limitations, and technical skills exist but do not impede effective RPA utilization. Regression analysis confirmed that RPA adoption has a significant positive effect on routine accounting tasks, efficiency, and workforce outcomes, with company size slightly moderating these effects. The study concludes that RPA is a transformative tool for accounting operations in Nigerian consumer product manufacturing companies. It recommends enhanced training, improved infrastructure, and effective change management strategies to maximize the benefits of automation. The study contributes to both theory and practice by providing empirical evidence on RPA adoption, efficiency, workforce implications, and challenges in a developing country context.

Keywords

Robotic Process AutomationRoutine Accounting TasksEfficiencyWorkforce

References

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