Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/328500 
Year of Publication: 
2022
Citation: 
[Journal:] Economies [ISSN:] 2227-7099 [Volume:] 10 [Issue:] 8 [Article No.:] 200 [Year:] 2022 [Pages:] 1-18
Publisher: 
MDPI, Basel
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.
Subjects: 
accounting firms
Robotic Process Automation (RPA)
Digital Automation System
Technology Acceptance Model
Information System Success Mode
digital transformation
Persistent Identifier of the first edition: 
Creative Commons License: 
cc-by Logo
Document Type: 
Article

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