The impact of perceived factors on the intention of accounting professionals to use robotic process automation for accounting functions in the Philippines

• Main Authors: Magalonga, Riam Levi A., Quodala, Clarisse Antoinette M., Rivamonte, Allyana Jorge P., Sou, Jason Chong V.
• Format: text
• Language: English
• Published: Animo Repository 2023
• Subjects: Accounting—Automation; Accounting; Technology and Innovation
• Online Access: https://animorepository.dlsu.edu.ph/etdb_acc/60; https://animorepository.dlsu.edu.ph/context/etdb_acc/article/1133/viewcontent/The_impact_of_perceived_factors_on_the_intention_of_accounting_pr.pdf
• Institution: De La Salle University

Robotic Process Automation (RPA) is a tool that has gained significant attention in the field of accounting since it offers potential benefits like increased productivity, accuracy, and cost reduction on employees. This study aims to address the research gap pertaining to the limited literature available on RPA implementation in the Philippines and the factors affecting the intention of accounting professionals to use RPA by examining the impact of perceived factors on the accounting professionals’ intention to use RPA for accounting functions. The study employed a confirmatory research design to evaluate the factors that have an impact on 110 Filipino accounting professionals’ intention to use RPA in the future. A survey questionnaire was used to gather data and the results were analyzed using Partial Least Squares - Structural Equation Modeling (PLS-SEM). The findings of the study showed that the factors observed had a significant impact on the dependent variables of the study, except for the effect of task characteristics on task-technology fit. It was discovered that perceived usefulness has a negative impact on the respondents’ attitude towards the use of RPA, while perceived ease of use, technology characteristics, attitude towards use, and task-technology fit have a positive effect on their respective dependent variables.