The robotic process automation in accounting: Impacts of relative advantage, trialability and user-friendly innovation adoption attributes

Abstract

The adoption of the robotic process automation (RPA) is important to perform tasks efficiently and recently to keep social distancing as way to prevent spread of COVID-19. In addition, innovation plays a vital role to be competitive in today’s market. One of the innovations that is gaining popularity is the application of automation other than manufacturing. However, because of its early development, there are limited studies to predict and analyze RPA in accounting. The purpose of the study is to examine to the effects of innovation adoption attributes on the acceptance of users and adoption of robotic process automation in accounting. Using PLS-SEM method, our findings indicate that trialability has significant relationship with RPA adoption. Trialability was also noted as the highest predictor.

Keywords

• adoption
• accounting
• innovation
• robotic process automation
• trialability