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

Hsing-Hua Hsiung () and Juo-Lien Wang
Additional contact information
Hsing-Hua Hsiung: Department of Accounting, Faculty of Management, Chaoyang University of Technology, 168 Jifeng E. Rd., Wufeng District, Taichung 41349, Taiwan
Juo-Lien Wang: Department of Accounting, Faculty of Management, Chaoyang University of Technology, 168 Jifeng E. Rd., Wufeng District, Taichung 41349, Taiwan

Economies, 2022, vol. 10, issue 8, 1-18

Abstract: 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.

Keywords: accounting firms; Robotic Process Automation (RPA); Digital Automation System; Technology Acceptance Model; Information System Success Mode; digital transformation (search for similar items in EconPapers)
JEL-codes: E F I J O Q (search for similar items in EconPapers)
Date: 2022
References: View complete reference list from CitEc
Citations: View citations in EconPapers (1)

Downloads: (external link)
https://www.mdpi.com/2227-7099/10/8/200/pdf (application/pdf)
https://www.mdpi.com/2227-7099/10/8/200/ (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:gam:jecomi:v:10:y:2022:i:8:p:200-:d:891757

Access Statistics for this article

Economies is currently edited by Ms. Hongyan Zhang

More articles in Economies from MDPI
Bibliographic data for series maintained by MDPI Indexing Manager ().