BARRIERS TO THE ADOPTION OF ROBOTIC PROCESS AUTOMATION IN ACCOUNTING: A CASE STUDY ON THE PERCEPTION OF ACCOUNTANTS
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2024-07-08
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en
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Abstract
Despite the increasing adoption of RPA globally, the accounting function has been slow to fully embrace the vast opportunities RPA offers. This study explores the barriers hindering RPA adoption in accounting, focusing on the influence of social perceptions of accountants. The study addresses a gap in the literature, which predominantly examines the adoption of RPA in accounting from an economic perspective, by considering an additional social dynamic that potentially influences the adoption of RPA in accounting. Using a qualitative case study design, the research investigates whether the perception of accountants in Company X affect the willingness to invest in RPA in accounting, thereby acting as a possible additional barrier to the adoption of RPA in accounting. Data was collected through eight semi-structured interviews with employees from various departments. The findings indicate that organizational perception of accountants significantly influence the willingness to invest in RPA in accounting, prioritizing resource allocation decisions towards departments perceived to add more direct value to business outcomes. Thereby, the perception of accountants serves as an additional barrier to the adoption of RPA in accounting.
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Faculteit der Managementwetenschappen