The aim of this study is to understand the impact of Robotic Process Automation (RPA) on Global Accounting Services (GAS) using the institutional logic lens. This study uses an in-depth case study approach in one of the largest global business services firm that provides global accounting services. The result of the study showed that RPA technology has significant impacts on individual and organization resulted in the change and reduction of work, thus reducing the number of employees. Nevertheless, the introduction of new technology in the organization creates unnecessary competition between humans and robots. Although the RPA technology could solve issues involving humans such as disciplinary problems, employee productivity, and human resource shortages, high level of works such as analytical aspect could not be completely replaced by robots and can only be done by humans.

PurposeMany countries worldwide have identified e‐procurement as a priority of e‐government agenda and have implemented, or are in the process of implementing, e‐procurement systems. The purpose of this paper is to understand the challenges of e‐procurement implementation in the government sector and efforts taken to overcome the challenges, using a Malaysia government case.Design/methodology/approachThis study adopts a qualitative case study approach of an e‐procurement project, which is one of Malaysia's e‐government initiatives. Data were collected using a triangulation approach that involved semi‐structured interviews, document reviews and observation.FindingsThe theoretical framework draws on Croom and Brandon‐Jones and was further developed during data analysis. Findings show that challenges of e‐procurement implementation in government sector are not only related to software integration, data management and roll‐out strategy, but also to legal and administration procedures, information technology (IT) infrastructure, outsourcing contract and IT skills. Findings show the importance of creating an IT facilities centre in rural areas and working closely with a third‐party vendor for users' training and skills development.Research limitations/implicationsThe findings extend key issues of e‐procurement implementation using a case study in the Malaysia government. The paper highlights the need to understand challenges and limitations faced by a developing countries such as Malaysia in implementing e‐government projects. The paper provides a basis for further thought and analysis on important issues such as lack of IT infrastructure and skills, as well as high dependency on third‐party developers that needs to be overcome in order to gain the impact of an e‐procurement system.Practical implicationsThis paper has explored implementation issues of e‐procurement in government sectors, particularly in developing countries, and hence provides guidelines for future implementation strategy for system developers, government officials and ministry.Originality/valueOnly limited studies examine the implementation issues of e‐procurement in the government sector, especially in developing countries. While current studies focus more on the readiness of implementing e‐procurement, this study posits to understand the challenges faced by a developing country in e‐procurement implementation.

Purpose -This study utilises an internship framework to justify the need for feedback from all three groups of internship stakeholders. The purpose of this paper is to determine the benefits, skills, and outcomes students gained through internships from the perspective of students, university and employers. Design/methodology/approach -A set of structured questionnaires was used to survey the perceptions of students, university and employers of an accounting internship. A total of 172 responses were analysed.

PurposeA shared service (SS) arrangement involves an intra‐firm interrelationship, since the SS centre (SSC), operated as an independent business unit, provides services to clients who are other independent business units in the same company group. The purpose of this study is to provide an understanding of risks and controls used in mitigating SS risks.Design/methodology/approachThis study adopts a qualitative approach using a case study of a SSC in a bank group in Malaysia. The risks and control framework developed by Das and Teng was used to analyse the appropriate control mechanisms for mitigating internal outsourcing risks, namely relational risk and performance risk.FindingsThe main relational risk identified is the possibility of opportunistic behaviour. However, this risk could be mitigated through social control especially when both parties share norms and values. Performance risks in SSC are mainly related to unsatisfactory services in terms of incomplete information, system errors and human mistakes. These risks could be mitigated using either behaviour control or output control. Behaviour control can be exercised through performance reporting, while output control can be achieved through key performance indicators (KPIs) and service level agreements (SLA).Research limitations/implicationsThis study is limited to a single case study of a SSC with a certain type of arrangement and discusses business process outsourcing (BPO) in general. Future research may examine cases with other SS arrangements, detailed examination of each BPO and incorporate multi‐perspective views from both SSC and their clients. Issues concerning changes in control in the evolving situation of SSC and bargaining power and trust in mitigating SSC risks are also worth exploring.Practical implicationsThe study's findings enable practitioners to draw insights to develop effective control strategies to mitigate risks in intra‐organizational relationships such as SSC.Originality/valueThe paper adds to our knowledge of control mechanisms for mitigating risks in the SS relationship, which is a relatively new concept in the literature.

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