Factors Influencing the Adoption of Robotic Process Automation Among Accounting Personnel in Malaysia

doi:10.24191/mar.v21i03-08

Cited by 2 publications

(12 citation statements)

References 29 publications

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“…However, this finding is in line with those reported elsewhere (e.g. Ramdani et al. , 2009; Ifinedo, 2011).…”

Section: Discussion and Implications Of Resultssupporting

confidence: 94%

“…Thirdly, due to the crucial role of vendor support in technology organizational adoption, this study’s findings and previous study reports are consistent (e.g. Ramdani et al. , 2009; Ifinedo, 2011), and they somewhat necessitate re-investigating vendor support as a predictor or motivator for the adoption of an innovation.…”

Section: Discussionsupporting

confidence: 83%

“…Fewer studies have investigated the organizational adoption of other emerging technologies, focusing on domains such as health-care supply chain, SMEs, consulting services, financial services, retail industry and multiple sectors. Examples of these studies include big data and analytics (Lutfi et al, 2023;Maroufkhani et al, 2023), blockchain (Clohessy and Acton, 2019;Komulainen and Nätti, 2023), AI (Seethamraju and Hecimovic, 2023) and RPA (Razak and Ismail, 2022;Sharma et al, 2023).…”

Section: Emerging Technologies Adoptionmentioning

confidence: 99%

“…Several organizational (perceived benefits, compatibility and maturity), organizational (readiness, data quality and trust) and environmental (audit standards, regulation and client readiness) factors were found to affect the adoption of AI tools in the audit practice. Razak and Ismail (2022) investigated factors influencing the adoption of RPA among Accounting Personnel in Malaysia. Based on multiple technology adoption theories, relative advantage, training and education were the most significant factors influencing the adoption.…”

Section: Emerging Technologies Adoptionmentioning

confidence: 99%

“…Relative advantage impact on technology adoption has been widely investigated and found to be a significant variable positively related to the adoption of innovation (e.g. Alshamaila et al, 2013;Oliveira et al, 2014;Hsu and Lin, 2016;Lutfi et al, 2023;Razak and Ismail, 2022;Sharma et al, 2023;Seshadrinathan and Chandra, 2021). A rational organizational adoption decision would include evaluating the advantages of the new technology.…”

Section: Ijaim 324mentioning

confidence: 99%

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The impact and adoption of emerging technologies on accounting: perceptions of Canadian companies

Baiod,

Hussain

2024

IJAIM

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Purpose This study aims to focus on the five most relevant and discursive emerging technologies in accounting (cloud computing, big data and data analytics, blockchain, artificial intelligence (AI) and robotics process automation [RPA]). It investigates the adoption and use of these technologies based on data collected from accounting professionals in a technology-developed country – Canada, through a survey. Design/methodology/approach The study investigates the adoption and use of emerging technologies based on data collected from accounting professionals in a technology-developed country – Canada, through a survey. This study considers the said nature and characteristics of emerging technologies and proposes a model using the factors that have been found to be significant and most commonly investigated by existing prior technology-organization-environment (TOE)-related technology adoption studies. This survey applies the TOE framework and examines the influence of significant and most commonly known factors on Canadian firms’ intention to adopt the said emerging technologies. Findings Study results indicate that Canadian accounting professionals’ self-assessed knowledge (about these emerging technologies) is more theoretical than operational. Cloud computing is highly used by Canadian firms, while the use of other technologies, particularly blockchain and RPA, is reportedly low. However, firms’ intention about the future adoption of these technologies seems positive. Study results reveal that only the relative advantage and top management commitment are found to be significant considerations influencing the adoption intention. Research limitations/implications Study findings confirm some results presented in earlier studies but provide additional insights from a new perspective, that of accounting professionals in Canada. The first limitation relates to the respondents. Although accounting professionals provided valuable insights, their responses are personal views and do not necessarily represent the views of other professionals within the same firm or the official position of their accounting departments or firms. Therefore, the exclusion of diverse viewpoints from the same firm might have negatively impacted the results of this study. Second, this study sample is limited to Canada-based firms, which means that the study reflects only the situation in that country. Third, considering the research method and the limit on the number of questions the authors could ask, respondents were only asked to rate the impact of these five technologies on the accounting field and to clarify which technologies are used. Practical implications This study’s findings confirm that the organizational intention to adopt new technology is not primarily based on the characteristics of the technology. In the case of emerging technology adoption, the decision also depends upon other factors related to the internal organization. Furthermore, although this study found no support for the effect of environmental factors, it fills a gap in the literature by including the factor of vendor support, which has received little attention in prior information technology (IT)/ information system (IS) adoption research. Moreover, in contrast to most prior adoption studies, this study elaborates on accounting professionals’ experience and perceptions in investigating the organizational adoption and use of emerging technologies. Thus, the findings of this study are valuable, providing insights from a new perspective, that of professional accountants. Social implications The study findings may serve as a guide for researchers, practitioners, firms and other stakeholders, particularly technology providers, interested in learning about emerging technologies’ adoption and use in Canada and/or in a relevant context. Contrary to most prior adoption studies, this study elaborates on accounting professionals’ experience and perceptions in investigating the organizational adoption and use of emerging technologies. Thus, the findings of this study are valuable, providing insights from a new perspective, that of professional accountants. Originality/value The study provides insights into the said technologies’ actual adoption and improves the awareness of firms and stakeholders to the effect of some constructs that influence the adoption of these emerging technologies in accounting.

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“…However, this finding is in line with those reported elsewhere (e.g. Ramdani et al. , 2009; Ifinedo, 2011).…”

Section: Discussion and Implications Of Resultssupporting

confidence: 94%

Section: Discussionsupporting

confidence: 83%