Skip to content
AICPA-CIMA
  • AICPA & CIMA:
  • Home
  • CPE & Learning
  • My Account
Journal of Accountancy
  • TECH & AI
    • All articles
    • Artificial Intelligence (AI)
    • Microsoft Excel
    • Information Security & Privacy

    Latest Stories

    • Use Excel dynamic arrays to build a revenue-testing schedule that auto-refreshes
    • Optimize Windows 11 with these 8 settings tweaks
    • Elder fraud rises as scammers use AI
  • TAX
    • All articles
    • Corporations
    • Employee benefits
    • Individuals
    • IRS procedure

    Latest Stories

    • IRS tapped Inflation Reduction Act funds to cover 2025 filing season, watchdog says
    • Ways to de-risk concentrated stock portfolios
    • Transfer of for-profit colleges to nonprofit entity held to be bargain sale
  • PRACTICE MANAGEMENT
    • All articles
    • Diversity, equity & inclusion
    • Human capital
    • Firm operations
    • Practice growth & client service

    Latest Stories

    • IRS tapped Inflation Reduction Act funds to cover 2025 filing season, watchdog says
    • Americans’ financial optimism edges higher, but worries remain
    • SEC accepting Professional Accounting Fellow applications
  • FINANCIAL REPORTING
    • All articles
    • FASB reporting
    • IFRS
    • Private company reporting
    • SEC compliance and reporting

    Latest Stories

    • SEC proposes amendments to small entity definitions
    • Key signals from the SEC-PCAOB conference point to a busy new year
    • New SEC chair to CPAs: ‘Back to basics’
  • AUDIT
    • All articles
    • Attestation
    • Audit
    • Compilation and review
    • Peer review
    • Quality Management

    Latest Stories

    • Audit report card: More internal audit teams suffered cuts in 2025
    • Auditing Standards Board proposes changes to attestation standards
    • Change at the top: PCAOB will feature new chair, 3 new board members
  • MANAGEMENT ACCOUNTING
    • All articles
    • Business planning
    • Human resources
    • Risk management
    • Strategy

    Latest Stories

    • Audit report card: More internal audit teams suffered cuts in 2025
    • Optimism, while tempered, is up among finance leaders
    • AI early adopters pull ahead but face rising risk, global report finds
  • Home
  • News
  • Magazine
  • Podcast
  • Topics
Advertisement
  1. newsletter
  2. Extra Credit
Extra Credit Cover

How one accounting program introduces students to RPA

A professor explains how and why to incorporate the technology into the curriculum.

By Sharon Waters
April 13, 2021

Please note: This item is from our archives and was published in 2021. It is provided for historical reference. The content may be out of date and links may no longer function.

Related

March 9, 2021

Get started with robotic process automation

December 8, 2020

9 tips for teaching data analytics

TOPICS

  • Technology
    • Emerging Technologies
  • Accounting Education

Bryant Richards knew little about robotic process automation (RPA) when accounting firms recruiting at his school, Nichols College in Dudley, Mass., began saying his students should learn the skill. The push led Richards, an associate professor of accounting and finance, to learn more about RPA, and then to create RPA internships, advocate for the inclusion of RPA in the business core curriculum, and conceive of the college’s Center for Intelligent Process Automation. Richards talked with Extra Credit about how and why to incorporate RPA into accounting programs, and how students react to learning this emerging technology.

How did you first get into robotic process automation?

Richards: It started with our stakeholders, such as trustees, alumni, and employers, saying, “Your students need to have RPA,” and I said, “What’s RPA?” They gave me quick insight into it. It took me two years of research and studying and practice to get myself up to speed.  

Why is there so much buzz around RPA right now? Why do you prefer the term “intelligent” process automation to “robotic” process automation?

Richards: With RPA, you are recording instructions that enable a system to repeat digital tasks. Anything digitized that you can do with a computer can, for the most part, be recorded in the form of instructions, and that’s not necessarily new. What’s new about this is that now average users can easily learn how to do it and create powerful automations.

The “intelligent” part comes in when you add artificial intelligence that allows you to explore certain things with prebuilt analysis, to do types of complex analysis such as sentiment analysis. What I think we’ll see in the future is a lot more deployment of artificial intelligence where things will get a lot more, dare I say, intelligent and advanced. 

Why is it important that accounting students learn about RPA?

Richards: The big accounting firms all say RPA is something they’re training their folks to understand and use now. They’re sending the message that, if students learn how to do this, it would be very useful to them in their careers. Larger companies are also starting to send that message. 

Teaching RPA is a brilliant way to help students experience difficult-to-teach accounting concepts, even if they never end up using it in their careers. When trying to create a “bot,” or software robot, that performs a reconciliation, students explore all the facets of that reconciliation, and it really encourages them, if not forces them, to learn it a new and deeper way. They never forget it [after that]. 

How do you integrate RPA into your accounting curriculum? 

Richards: As of this semester, we introduced one week of RPA training into every one of our introductory information technology classes. Every student who goes through our business core will be exposed to RPA.

Advertisement

We also offer research associate internships, in which students advise companies. Twenty students have completed the internships over three semesters, and I expect to turn the internships into a course in the future. We get students building bots, and we slowly pull the training wheels off and get them doing deep analysis. Usually, by the end of the semester, I’m having them work with a client or solve a problem. 

Do students struggle with RPA, or do they pick it up easily?

Richards: At least half the students are apprehensive, if not scared, to start with. Once they get through creating their first four bots, they start getting excited, especially if their bots work. Toward the end of the semester, they feel empowered and they can’t believe what they can do with it. 

The accounting students are feasting on this [technology]. For some reason it comes more naturally to them.

Can you give me some examples of “bots” accounting students have created?

Richards: A large bank would dump applications into an Excel file which needed to be typed into another system. A student created a bot that simply read the files and punched the data into the bank’s software program. I’m pretty sure it saved the bank a significant amount of money. 

Another student worked for a small public firm, and his role was to go to restaurants and do their accounts payable every week. He saw how that process could be automated. His bot saved him 5 to 6 minutes per client, and he had 30 to 40 a week.

Which software do you have students use?

Richards: We used UiPath, software that is fairly user-friendly and provides a lot of training and academic support. They gave us a free community license.

We recently signed an agreement with NICE Systems to have them be our provider of software in the future. The partnership agreement with NICE gives us the ability to leverage their software for Nichols College while we teach our students.

Advertisement

What advice would you give faculty members who are new to RPA about incorporating it into their classes?

Richards: This technology is coming, and they should be up on it. They are more than welcome to reach out to me. 

To understand it, you really need to build a bot. UiPath and NICE have some nice starter training courses that can help you create a quick bot on your own.

I think as faculty we feel like we have to learn stuff before we teach it. But you don’t have to be an expert at RPA to roll it out to students and get them exploring accounting concepts with it in a meaningful and valuable way. The tool might be new, but many of us have significant expertise in the related skills.

What is the Center for Intelligent Process Automation? 

Richards: The Center for Intelligent Process Automation (CIPA) will focus on three overlapping objectives: adopting technology for Nichols College to become a showcase for higher education; providing thought leadership and support to underserved communities throughout industry and higher education with a focus on improving accessibility; and providing student opportunity and experience, as it will primarily be staffed by trained student workers. We announced the center, in concept, in September 2020 and will release more information soon.

As we did research, we found two primary skills gaps in the accounting profession, one that is tool- and technology-based, and one around the process, data, and architecture skills associated with automation. Nichols College is good at training on business-user tools. We want to tell the profession: We’re going to help with this problem. We’re going to commit resources. We’re going to make sure the skills gap shrinks. 

The AICPA offers a certificate in robotic process automation. Educators can receive a discount on AICPA certificates.

— Sharon Waters is a New Jersey-based freelance writer. To comment on this article or to suggest an idea for another article, contact Courtney Vien, a JofA senior editor, at Courtney.Vien@aicpa-cima.com.

Advertisement
Advertisement

latest news

April 3, 2026

IRS tapped Inflation Reduction Act funds to cover 2025 filing season, watchdog says

April 2, 2026

Americans’ financial optimism edges higher, but worries remain

April 1, 2026

SEC accepting Professional Accounting Fellow applications

March 31, 2026

PCAOB seeks comment on strategic priorities

March 27, 2026

IESBA to assess need for standards on alternative practice structures

Advertisement

Most Read

How will accountants learn new skills when AI does the work?
IRS Dirty Dozen adds new capital gains scheme for 2026
Excel’s Dark Mode: A subtle change that makes a big difference
IRS proposes regulations for Trump accounts, pilot program
What CPAs should know about Trump accounts
Advertisement

Podcast

April 2, 2026

Liability lessons on documentation, high-profile clients, CAS engagement letters

March 26, 2026

The surprising way one CFO grows her network and her knowledge

March 19, 2026

Ancient Greece to AI: The past and future of bank fraud

Features

Elder fraud rises as scammers use AI
Elder fraud rises as scammers use AI

Elder fraud rises as scammers use AI

How to protect nonprofits from hidden fraud risks
How to protect nonprofits from hidden fraud risks

How to protect nonprofits from hidden fraud risks

Ways to de-risk concentrated stock portfolios
Ways to de-risk concentrated stock portfolios

Ways to de-risk concentrated stock portfolios

How are finance teams really using AI and automation?
How are finance teams really using AI and automation?

How are finance teams really using AI and automation?

ALSO FEATURED

How to protect nonprofits from hidden fraud risks

CPAs can help not-for-profits spot the red flags of common schemes, so they can take steps to tighten controls and reduce exposure.

From The Tax Adviser

March 31, 2026

Current developments in taxation of individuals: Part 1

March 31, 2026

Current Developments in Taxation of Individuals: Part 1

March 31, 2026

Considerations for intergenerational split-dollar arrangements

March 6, 2026

Navigating the Form 1099-DA reporting maze

MAGAZINE

April 2026

April 2026

April 2026
March 2026

March 2026

March 2026
February 2026

February 2026

February 2026
January 2026

January 2026

January 2026
December 2025

December 2025

December 2025
November 2025

November 2025

November 2025
October 2025

October 2025

October 2025
September 2025

September 2025

September 2025
August 2025

August 2025

August 2025
July 2025

July 2025

July 2025
June 2025

June 2025

June 2025
May 2025

May 2025

May 2025
view all

View All

http://JofA_Default_Mag_cover_small_official_blue

PUSH NOTIFICATIONS

Learn about important news

This quick guide walks you through the process of enabling and troubleshooting push notifications from the JofA on your computer or phone.

CPA LETTER DAILY EMAIL

CPA Letter Logo

Subscribe to the daily CPA Letter

Stay on top of the biggest news affecting the profession every business day. Follow this link to your marketing preferences on aicpa-cima.com to subscribe. If you don't already have an aicpa-cima.com account, create one for free and then navigate to your marketing preferences.

Connect

  • X Logo JofA on X
  • facebook JofA on Facebook

HOME

  • News
  • Monthly issues
  • Podcast
  • A&A Focus
  • PFP Digest
  • Academic Update
  • Topics
  • RSS feed rss feed
  • Site map

ABOUT

  • Contact us
  • Advertise
  • Submit an article
  • Editorial calendar
  • Privacy policy
  • Terms & conditions

SUBSCRIBE

  • Academic Update
  • CPE Express

AICPA & CIMA SITES

  • AICPA-CIMA.com
  • Global Engagement Center
  • Financial Management (FM)
  • The Tax Adviser
  • AICPA Insights
  • Global Career Hub
AICPA & CIMA

© 2026 Association of International Certified Professional Accountants. All rights reserved.

Reliable. Resourceful. Respected.