Research on the Introduction of a Robotic Process Automation (RPA) System in Small Accounting Firms in Taiwan
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)....
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| Format: | Article |
| Language: | English |
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MDPI AG
2022-08-01
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| Series: | Economies |
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| Online Access: | https://www.mdpi.com/2227-7099/10/8/200 |
| _version_ | 1797410656747520000 |
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| author | Hsing-Hua Hsiung Juo-Lien Wang |
| author_facet | Hsing-Hua Hsiung Juo-Lien Wang |
| author_sort | Hsing-Hua Hsiung |
| collection | DOAJ |
| 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. |
| first_indexed | 2024-03-09T04:33:21Z |
| format | Article |
| id | doaj.art-d31fa78e4a434ab0a55dcc7ee3f22207 |
| institution | Directory Open Access Journal |
| issn | 2227-7099 |
| language | English |
| last_indexed | 2024-03-09T04:33:21Z |
| publishDate | 2022-08-01 |
| publisher | MDPI AG |
| record_format | Article |
| series | Economies |
| spelling | doaj.art-d31fa78e4a434ab0a55dcc7ee3f222072023-12-03T13:33:34ZengMDPI AGEconomies2227-70992022-08-0110820010.3390/economies10080200Research on the Introduction of a Robotic Process Automation (RPA) System in Small Accounting Firms in TaiwanHsing-Hua Hsiung0Juo-Lien Wang1Department of Accounting, Faculty of Management, Chaoyang University of Technology, 168 Jifeng E. Rd., Wufeng District, Taichung 41349, TaiwanDepartment of Accounting, Faculty of Management, Chaoyang University of Technology, 168 Jifeng E. Rd., Wufeng District, Taichung 41349, TaiwanThis 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.https://www.mdpi.com/2227-7099/10/8/200accounting firmsRobotic Process Automation (RPA)Digital Automation SystemTechnology Acceptance ModelInformation System Success Modedigital transformation |
| spellingShingle | Hsing-Hua Hsiung Juo-Lien Wang Research on the Introduction of a Robotic Process Automation (RPA) System in Small Accounting Firms in Taiwan Economies accounting firms Robotic Process Automation (RPA) Digital Automation System Technology Acceptance Model Information System Success Mode digital transformation |
| title | Research on the Introduction of a Robotic Process Automation (RPA) System in Small Accounting Firms in Taiwan |
| title_full | Research on the Introduction of a Robotic Process Automation (RPA) System in Small Accounting Firms in Taiwan |
| title_fullStr | Research on the Introduction of a Robotic Process Automation (RPA) System in Small Accounting Firms in Taiwan |
| title_full_unstemmed | Research on the Introduction of a Robotic Process Automation (RPA) System in Small Accounting Firms in Taiwan |
| title_short | Research on the Introduction of a Robotic Process Automation (RPA) System in Small Accounting Firms in Taiwan |
| title_sort | research on the introduction of a robotic process automation rpa system in small accounting firms in taiwan |
| topic | accounting firms Robotic Process Automation (RPA) Digital Automation System Technology Acceptance Model Information System Success Mode digital transformation |
| url | https://www.mdpi.com/2227-7099/10/8/200 |
| work_keys_str_mv | AT hsinghuahsiung researchontheintroductionofaroboticprocessautomationrpasysteminsmallaccountingfirmsintaiwan AT juolienwang researchontheintroductionofaroboticprocessautomationrpasysteminsmallaccountingfirmsintaiwan |