Technological Acceptance of Robotic Process Automation Software by Accounting Professionals

摘要

The rapid advancement of technologies and means of communication has had an impact on most professions. The accounting area was no exception, and currently, information technologies have become an indispensable tool for the profession. One of the emerging technologies in this area is Robotic Process Automation (RPA), it is a technology that allows you to perform routine activities, normally performed by humans, automatically, making organizations more efficient. It has been applied in several areas in accounting processes, mainly in tasks that involve a high volume of information and that are not qualitatively demanding. However, if on the one hand, there were technologies quickly absorbed by professionals, RPA does not seem to be having the same impact. This study measures the acceptance of robotic process automation (RPA) software by accounting professionals. It was based on the Technology Acceptance Model (TAM) and 140 individuals who work as certified accountants or accounting technicians participated in the study. Based on the results obtained, it was possible to conclude that, in general, professionals are satisfied with the use of RPA software, and it was possible to verify that the gender, age and opinion of the respondent on whether the use of this type of software could affect the quality of the financial information produced, are factors that do not influence the acceptance of RPA software. On the other hand, training for its use is a factor that influences the acceptance of the software, given that it was possible to confirm a significant increase in all dimensions in relation to respondents who had no training.