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Research on the Introduction of a Robotic Process Automation (RPA) System in Small Accounting Firms in Taiwan

Economies, 2022-08, Vol.10 (8), p.200 [Peer Reviewed Journal]

COPYRIGHT 2022 MDPI AG ;2022 by the authors. Licensee MDPI, Basel, Switzerland. This article is an open access article distributed under the terms and conditions of the Creative Commons Attribution (CC BY) license (https://creativecommons.org/licenses/by/4.0/). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2227-7099 ;EISSN: 2227-7099 ;DOI: 10.3390/economies10080200

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Title:
Research on the Introduction of a Robotic Process Automation (RPA) System in Small Accounting Firms in Taiwan
Author: Hsiung, Hsing-Hua ; Wang, Juo-Lien
Subjects: Accounting firms ; Automation ; Big Four accounting firms ; Birth rate ; Consumption ; Digital Automation System ; digital transformation ; Digitization ; Economic summit conferences ; Employees ; Human resources ; Information industry ; Information System Success Mode ; Information systems ; Information technology ; Office automation ; Robotic Process Automation (RPA) ; Small & medium sized enterprises-SME ; Society ; Success ; Taxation ; Technology Acceptance Model ; Technology application ; Trends
Is Part Of: Economies, 2022-08, Vol.10 (8), p.200
Description: This study explores the characteristics that influence the success factors of accounting firms in the introduction of a RPA system. The RPA system success factors used in this paper are based on the measurements of the Technology Acceptance Model (TAM) and the Information System Success Model (ISS). In this paper, a questionnaire survey method was used, and a total of 140 questionnaires were distributed to 70 small accounting firms in Taiwan. The results of this study showed that three characteristic factors—male, higher familiarity with the system and high CEO support—were significantly positively correlated with the success factors of the RPA system in accounting firms. Due to resource constraints, small- and medium-sized accounting firms have gone through a more difficult journey of digital transformation than the Big Four. Therefore, research on digital transformation with small- and medium-sized firms as samples is a topic worthy of attention. The research conclusions of this paper can provide a reference for the accounting digital transformation strategies of the accounting industry and educational institutions.
Publisher: Basel: MDPI AG
Language: English
Identifier: ISSN: 2227-7099
EISSN: 2227-7099
DOI: 10.3390/economies10080200
Source: Coronavirus Research Database
ROAD: Directory of Open Access Scholarly Resources
ProQuest Central
DOAJ Directory of Open Access Journals

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Research on the Introduction of a Robotic Process Automation (RPA) System in Small Accounting Firms in Taiwan

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