{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,4,14]],"date-time":"2026-04-14T22:47:05Z","timestamp":1776206825510,"version":"3.50.1"},"reference-count":59,"publisher":"Emerald","content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":[],"abstract":"<jats:sec>\n                  <jats:title>Purpose<\/jats:title>\n                  <jats:p>The purpose of this study is to analyse the motivations of accounting professionals in financial accounting for adopting robotic process automation (RPA) and to evaluate the effects of this adoption on accounting practices.<\/jats:p>\n               <\/jats:sec>\n               <jats:sec>\n                  <jats:title>Design\/methodology\/approach<\/jats:title>\n                  <jats:p>This study use a qualitative approach, by conducting semi-structured interviews with 25 accounting professionals in Portugal.<\/jats:p>\n               <\/jats:sec>\n               <jats:sec>\n                  <jats:title>Findings<\/jats:title>\n                  <jats:p>The results show the influence of coercive, mimetic, normative and competitive isomorphism factors on the motivation to adopt RPA. In addition, we found that the factors of the task-technology fit (TTF) model, namely, the characteristics of the task, technology, individual factors and the use of technology stimulate its adoption, impacting accounting practices at individual, group and organizational levels. The results also indicate that RPA is effective for a range of actions related to financial accounting tasks, processes and procedures.<\/jats:p>\n               <\/jats:sec>\n               <jats:sec>\n                  <jats:title>Originality\/value<\/jats:title>\n                  <jats:p>This study contributes to the existing literature by revealing how RPA enhances productivity, reduces costs and errors, improves safety, enables employee reskilling for new roles and promotes digital transformation. It underscores the positive implications of RPA on professionals\u2019 career development and overall well-being, marking a significant advancement in contemporary accounting practices.<\/jats:p>\n               <\/jats:sec>","DOI":"10.1108\/jfra-10-2024-0728","type":"journal-article","created":{"date-parts":[[2025,9,25]],"date-time":"2025-09-25T11:08:32Z","timestamp":1758798512000},"source":"Crossref","is-referenced-by-count":4,"title":["The use of robotic process automation in contemporary accounting practices"],"prefix":"10.1108","author":[{"given":"Pedro Miguel Castanheira","family":"Teixeira","sequence":"first","affiliation":[{"name":"Portucalense University Research on Economics, Management and Information Technologies, , Porto,","place":["Portugal"]}]},{"given":"Adelaide","family":"Martins","sequence":"additional","affiliation":[{"name":"University of Porto School of Economics and Management and CEF.UP, , Porto,","place":["Portugal"]}]},{"given":"Isabel","family":"Maldonado","sequence":"additional","affiliation":[{"name":"Polytechnic Institute of Porto Porto Accounting and Business School, , Aveiro,","place":["Portugal"]}]},{"given":"Francisco","family":"Duarte","sequence":"additional","affiliation":[{"name":"University of Minho ALGORITMI Research Centre and CCG\/ZGDV Innovation Institute, , Guimar\u00e3es,","place":["Portugal"]}]}],"member":"140","published-online":{"date-parts":[[2025,9,29]]},"reference":[{"issue":"3","key":"2025092507082909500_ref001","doi-asserted-by":"crossref","first-page":"31","DOI":"10.2308\/isys-52617","article-title":"The impact of self-efficacy on accountants\u2019 behavioral intention to adopt and use accounting information systems","volume":"34","author":"Alamin","year":"2020","journal-title":"Journal of Information Systems"},{"key":"2025092507082909500_ref002","doi-asserted-by":"crossref","DOI":"10.1007\/978-3-030-45819-5_17","volume-title":"Knowledge Workers\u2019 Reactions to a Planned Introduction of Robotic Process Automation\u2014Empirical Evidence from an Accounting Firm","author":"Asatiani","year":"2020"},{"issue":"4","key":"2025092507082909500_ref003","doi-asserted-by":"crossref","DOI":"10.1016\/j.bar.2023.101259","article-title":"To datafication and beyond: digital transformation and accounting technologies in the healthcare sector","volume":"56","author":"Begkos","year":"2023","journal-title":"The British Accounting Review"},{"key":"2025092507082909500_ref004","doi-asserted-by":"crossref","first-page":"100691","DOI":"10.1016\/j.jaccedu.2020.100691","article-title":"Soft skill change perceptions of accounting majors: current practitioner views versus their own reality","volume":"53","author":"Berry","year":"2020","journal-title":"Journal of Accounting Education"},{"key":"2025092507082909500_ref005","doi-asserted-by":"crossref","first-page":"77","DOI":"10.4135\/9781446280669.n4","article-title":"Isomorphism, diffusion and decoupling: concept evolution and theoretical challenges","author":"Boxenbaum","year":"2017","journal-title":"The SAGE Handbook of Organizational Institutionalism"},{"issue":"6","key":"2025092507082909500_ref006","doi-asserted-by":"crossref","first-page":"e0269609","DOI":"10.1371\/journal.pone.0269609","article-title":"The role of institutional factors and cognitive absorption on students\u2019 satisfaction and performance in online learning during covid 19","volume":"17","author":"Butt","year":"2022","journal-title":"Plos One"},{"key":"2025092507082909500_ref007","doi-asserted-by":"crossref","first-page":"139","DOI":"10.1016\/j.techfore.2017.03.024","article-title":"Clashing institutional interests in skills between government and industry: an analysis of demand for technical and soft skills of graduates in the UK","volume":"119","author":"Cacciolatti","year":"2017","journal-title":"Technological Forecasting and Social Change"},{"issue":"4","key":"2025092507082909500_ref008","doi-asserted-by":"crossref","first-page":"101600","DOI":"10.1016\/j.jsis.2020.101600","article-title":"The strategic impacts of intelligent automation for knowledge and service work: an interdisciplinary review","volume":"29","author":"Coombs","year":"2020","journal-title":"The Journal of Strategic Information Systems"},{"issue":"4","key":"2025092507082909500_ref009","doi-asserted-by":"crossref","first-page":"15","DOI":"10.2308\/acch-52466","article-title":"Robotic process automation in public accounting","volume":"33","author":"Cooper","year":"2019","journal-title":"Accounting Horizons"},{"issue":"3","key":"2025092507082909500_ref010","doi-asserted-by":"crossref","first-page":"1459","DOI":"10.1111\/acfi.12487","article-title":"Qualitative accounting research: dispelling myths and developing a new research agenda","volume":"59","author":"de Villiers","year":"2019","journal-title":"Accounting and Finance"},{"key":"2025092507082909500_ref011","first-page":"1","volume-title":"The SAGE Handbook of Organizational Institutionalism","author":"Deephouse","year":"2017","edition":"2nd ed."},{"key":"2025092507082909500_ref012","unstructured":"Deloitte\n           (2017), \u201cThe robots are ready. Are you? Untapped advantage in your digital workforce\u201d, available at:Link to the cited article (accessed8 February 2022)."},{"key":"2025092507082909500_ref013","unstructured":"Deloitte\n           (2018), \u201cInternal controls over financial reporting considerations for developing and implementing bots\u201d, available at:Link to the cited article (accessed10 February 2022)."},{"key":"2025092507082909500_ref014","unstructured":"Deloitte\n           (2023), \u201cSupporting digital transformation with RPA. Rethinking processes for seamless operations\u201d, available at:Link to the cited article (accessed6 April 2024)."},{"issue":"2","key":"2025092507082909500_ref015","doi-asserted-by":"crossref","first-page":"147","DOI":"10.2307\/2095101","article-title":"The iron cage revisited: institutional isomorphism and collective rationality in organizational fields","volume":"48","author":"DiMaggio","year":"1983","journal-title":"American Sociological Review"},{"key":"2025092507082909500_ref016","first-page":"63","volume-title":"The New Institutionalism in Organizational Analysis","author":"DiMaggio","year":"1991"},{"issue":"3","key":"2025092507082909500_ref017","doi-asserted-by":"crossref","first-page":"151","DOI":"10.1002\/(SICI)1096-908X(199805\/06)10:3<151::AID-SMR165>3.0.CO;2-#","article-title":"Assessing software maintenance tool utilization using task-technology fit and fitness-for-use models","volume":"10","author":"Dishaw","year":"1998","journal-title":"Journal of Software Maintenance: Research and Practice"},{"issue":"1","key":"2025092507082909500_ref018","doi-asserted-by":"crossref","first-page":"39113","DOI":"10.1109\/ACCESS.2020.2974934","article-title":"Robotic process automation: a scientific and industrial systematic mapping study","volume":"8","author":"Enriquez","year":"2020","journal-title":"IEEE Access"},{"issue":"1","key":"2025092507082909500_ref019","doi-asserted-by":"crossref","first-page":"691","DOI":"10.1111\/1911-3846.12723","article-title":"A framework for using robotic process automation for audit tasks*","volume":"39","author":"Eulerich","year":"2021","journal-title":"Contemporary Accounting Research"},{"issue":"2","key":"2025092507082909500_ref020","doi-asserted-by":"crossref","first-page":"143","DOI":"10.2308\/HORIZONS-2022-019","article-title":"The dark side of robotic process automation (rpa): understanding risks and challenges with rpa","volume":"38","author":"Eulerich","year":"2024","journal-title":"Accounting Horizons"},{"key":"2025092507082909500_ref021","doi-asserted-by":"crossref","first-page":"123","DOI":"10.17576\/AJAG-2018-09-11","article-title":"Impacts of robotic process automation on global accounting services","volume":"9","author":"Fernandez","year":"2018","journal-title":"Asian Journal of Accounting and Governance"},{"issue":"1","key":"2025092507082909500_ref022","doi-asserted-by":"crossref","first-page":"157","DOI":"10.1108\/JSTP-06-2020-0126","article-title":"Robotizing shared service centres: key challenges and outcomes","volume":"31","author":"Figueiredo","year":"2021","journal-title":"Journal of Service Theory and Practice"},{"key":"2025092507082909500_ref023","doi-asserted-by":"crossref","first-page":"87","DOI":"10.1007\/978-1-4419-6108-2_5","volume-title":"Information Systems Theory: Explaining and Predicting Our Digital Society, Vol","author":"Furneaux","year":"2012"},{"issue":"2","key":"2025092507082909500_ref024","doi-asserted-by":"crossref","first-page":"213","DOI":"10.2307\/249689","article-title":"Task-technology fit and individual performance","volume":"19","author":"Goodhue","year":"1995","journal-title":"MIS Quarterly"},{"issue":"1","key":"2025092507082909500_ref025","doi-asserted-by":"crossref","first-page":"46","DOI":"10.1080\/09537287.2022.2047237","article-title":"Critical analysis of the impact of big data analytics on supply chain operations","volume":"35","author":"Hasan","year":"2022","journal-title":"Production Planning and Control"},{"key":"2025092507082909500_ref026","first-page":"129","volume-title":"Management and Information Technology after Digital Transformation","author":"Holmstedt","year":"2021"},{"key":"2025092507082909500_ref027","doi-asserted-by":"crossref","DOI":"10.1016\/j.accinf.2019.100433","article-title":"Applying robotic process automation (RPA) in auditing: a framework","volume":"35","author":"Huang","year":"2019","journal-title":"International Journal of Accounting Information Systems"},{"issue":"1","key":"2025092507082909500_ref028","doi-asserted-by":"crossref","first-page":"39","DOI":"10.2308\/JETA-2020-088","article-title":"Digital futures for accountants","volume":"20","author":"Igou","year":"2023","journal-title":"Journal of Emerging Technologies in Accounting"},{"issue":"4","key":"2025092507082909500_ref029","doi-asserted-by":"crossref","first-page":"540","DOI":"10.1108\/17471111111175128","article-title":"Understanding environmental management accounting (ema) adoption: a new institutional sociology perspective","volume":"7","author":"Jalaludin","year":"2011","journal-title":"Social Responsibility Journal"},{"key":"2025092507082909500_ref030","doi-asserted-by":"crossref","first-page":"4672","DOI":"10.1016\/j.procs.2021.09.245","article-title":"Benefits of and obstacles to RPA implementation in accounting firms","volume":"192","author":"Januszewski","year":"2021","journal-title":"Procedia Computer Science"},{"issue":"2","key":"2025092507082909500_ref031","doi-asserted-by":"crossref","first-page":"25","DOI":"10.2308\/JETA-2020-033","article-title":"Introducing RPA in an undergraduate AIS course: three RPA exercises on process automations in accounting","volume":"17","author":"Keys","year":"2020","journal-title":"Journal of Emerging Technologies in Accounting"},{"key":"2025092507082909500_ref032","doi-asserted-by":"crossref","first-page":"100431","DOI":"10.1016\/j.accinf.2019.100431","article-title":"Early evidence of digital labor in accounting: innovation with robotic process automation","volume":"35","author":"Kokina","year":"2019","journal-title":"International Journal of Accounting Information Systems"},{"issue":"1","key":"2025092507082909500_ref033","doi-asserted-by":"crossref","first-page":"153","DOI":"10.2308\/HORIZONS-19-145","article-title":"Accountant as digital innovator: roles and competencies in the age of automation","volume":"35","author":"Kokina","year":"2021","journal-title":"Accounting Horizons"},{"issue":"1","key":"2025092507082909500_ref034","first-page":"21","article-title":"Robotic process automation at telef\u00f3nica O2","volume":"15","author":"Lacity","year":"2016","journal-title":"MIS Quarterly Executive"},{"key":"2025092507082909500_ref035","doi-asserted-by":"crossref","first-page":"243","DOI":"10.1515\/9783110676693-013","volume-title":"Robotic Process Automation: Management","author":"Langmann","year":"2021"},{"issue":"3","key":"2025092507082909500_ref036","doi-asserted-by":"crossref","first-page":"539","DOI":"10.1108\/JAAR-10-2020-0201","article-title":"A profession in transition: actors, tasks and roles in AI-based accounting","volume":"22","author":"Leitner-Hanetseder","year":"2021","journal-title":"Journal of Applied Accounting Research"},{"key":"2025092507082909500_ref037","first-page":"36","volume-title":"The Routledge Companion to Qualitative Accounting Research Methods","author":"Lukka","year":"2017"},{"key":"2025092507082909500_ref038","volume-title":"Qualitative Research Methods for the Social Sciences, Global Edition, Pearson Education Limited","author":"Lune","year":"2017"},{"key":"2025092507082909500_ref039","first-page":"277","volume-title":"The Routledge Companion to Qualitative Accounting Research Methods","author":"Mahama","year":"2017"},{"issue":"2","key":"2025092507082909500_ref040","doi-asserted-by":"crossref","first-page":"340","DOI":"10.1086\/226550","article-title":"Institutionalized organizations: formal structure as myth and ceremony","volume":"83","author":"Meyer","year":"1977","journal-title":"American Journal of Sociology"},{"issue":"4","key":"2025092507082909500_ref041","doi-asserted-by":"crossref","first-page":"653","DOI":"10.2307\/2667051","article-title":"The social construction of organizational knowledge: a study of the uses of coercive, mimetic, and normative isomorphism","volume":"44","author":"Mizruchi","year":"1999","journal-title":"Administrative Science Quarterly"},{"issue":"1","key":"2025092507082909500_ref042","doi-asserted-by":"crossref","first-page":"1","DOI":"10.2308\/jeta-10589","article-title":"Robotic process automation for auditing","volume":"15","author":"Moffitt","year":"2018","journal-title":"Journal of Emerging Technologies in Accounting"},{"key":"2025092507082909500_ref043","doi-asserted-by":"crossref","DOI":"10.4324\/9781003003342","volume-title":"Artificial Intelligence in Accounting","author":"Ng","year":"2020"},{"key":"2025092507082909500_ref044","doi-asserted-by":"crossref","first-page":"99","DOI":"10.4018\/978-1-7998-9815-3.ch008","volume-title":"Future Role of Sustainable Innovative Technologies in Crisis Management","author":"Nguyen","year":"2022"},{"issue":"2","key":"2025092507082909500_ref045","first-page":"1","article-title":"Value relevance research in accounting and reporting domains: a bibliometric analysis","volume":"21","author":"Nicol\u00f2","year":"2023","journal-title":"Accounting in Europe"},{"issue":"2","key":"2025092507082909500_ref046","doi-asserted-by":"crossref","first-page":"252","DOI":"10.1111\/faam.12317","article-title":"Digital transformation and the public sector auditing: the SAI\u2019s perspective","volume":"38","author":"Otia","year":"2022","journal-title":"Financial Accountability and Management"},{"key":"2025092507082909500_ref047","unstructured":"PwC\n           (2017), \u201cRobotic process automation (RPA) what tax needs to know now\u201d, May, available at:Link to the cited article (accessed7 February 2022)."},{"key":"2025092507082909500_ref048","unstructured":"PwC\n           (2020), \u201cRobotic process automation (RPA) in der DACH region\u201d, Analyse mit Blick auf Finance and Accounting, available at:Link to the cited article (accessed7 February 2022)."},{"key":"2025092507082909500_ref049","volume-title":"Research Method and Methodology in Finance and Accounting","author":"Ryan","year":"2002","edition":"2nd ed."},{"issue":"8","key":"2025092507082909500_ref050","doi-asserted-by":"crossref","first-page":"99","DOI":"10.1108\/BPMJ-06-2023-0465","article-title":"How to conduct successful business process automation projects? An analysis of key factors in the context of robotic process automation","volume":"30","author":"Schlegel","year":"2024","journal-title":"Business Process Management Journal"},{"issue":"4","key":"2025092507082909500_ref051","doi-asserted-by":"crossref","first-page":"493","DOI":"10.2307\/2392880","article-title":"The adolescence of institutional theory","volume":"32","author":"Scott","year":"1987","journal-title":"Administrative Science Quarterly"},{"issue":"5","key":"2025092507082909500_ref052","doi-asserted-by":"crossref","first-page":"427","DOI":"10.1007\/s11186-008-9067-z","article-title":"Approaching adulthood: the maturing of institutional theory","volume":"37","author":"Scott","year":"2008","journal-title":"Theory and Society"},{"issue":"8","key":"2025092507082909500_ref053","doi-asserted-by":"crossref","DOI":"10.3390\/su14084862","article-title":"Theoretical perspectives on sustainable supply chain management and digital transformation: a literature review and a conceptual framework","volume":"14","author":"Stroumpoulis","year":"2022","journal-title":"Sustainability"},{"issue":"1","key":"2025092507082909500_ref054","doi-asserted-by":"crossref","first-page":"7","DOI":"10.1111\/1911-3838.12351","article-title":"Perspectives on how robotic process automation is transforming accounting and auditing services","volume":"23","author":"Tiron-Tudor","year":"2024","journal-title":"Accounting Perspectives"},{"key":"2025092507082909500_ref055","unstructured":"Tornbohm, C. and Leiter, G. (2017), \u201cWhen and how to use robotic process automation in finance and accounting (ID: G00341659)\u201d, Gartner, available at:Link to the cited article (accessed12 February 2022)."},{"issue":"4","key":"2025092507082909500_ref056","doi-asserted-by":"crossref","first-page":"365","DOI":"10.2308\/acch.2009.23.4.365","article-title":"The effect of system characteristics, stage of adoption, and experience on institutional explanations for ERP systems choice","volume":"23","author":"Ugrin","year":"2009","journal-title":"Accounting Horizons"},{"issue":"4","key":"2025092507082909500_ref057","doi-asserted-by":"crossref","first-page":"269","DOI":"10.1007\/s12599-018-0542-4","article-title":"Robotic process automation","volume":"60","author":"van der Aalst","year":"2018","journal-title":"Business and Information Systems Engineering"},{"key":"2025092507082909500_ref058","doi-asserted-by":"crossref","first-page":"110461","DOI":"10.1109\/ACCESS.2020.3000505","article-title":"The impact of artificial intelligence and blockchain on the accounting profession","volume":"8","author":"Zhang","year":"2020","journal-title":"IEEE Access"},{"issue":"1","key":"2025092507082909500_ref059","doi-asserted-by":"crossref","first-page":"193","DOI":"10.2308\/HORIZONS-2021-084","article-title":"Robotic process automation (RPA) implementation case studies in accounting: a beginning to end perspective","volume":"37","author":"Zhang","year":"2023","journal-title":"Accounting Horizons"}],"container-title":["Journal of Financial Reporting and Accounting"],"original-title":[],"language":"en","link":[{"URL":"https:\/\/www.emerald.com\/jfra\/article-pdf\/doi\/10.1108\/JFRA-10-2024-0728\/10321580\/jfra-10-2024-0728en.pdf","content-type":"application\/pdf","content-version":"vor","intended-application":"syndication"},{"URL":"https:\/\/www.emerald.com\/jfra\/article-pdf\/doi\/10.1108\/JFRA-10-2024-0728\/10321580\/jfra-10-2024-0728en.pdf","content-type":"unspecified","content-version":"vor","intended-application":"similarity-checking"}],"deposited":{"date-parts":[[2025,9,25]],"date-time":"2025-09-25T11:08:40Z","timestamp":1758798520000},"score":1,"resource":{"primary":{"URL":"https:\/\/www.emerald.com\/jfra\/article\/doi\/10.1108\/JFRA-10-2024-0728\/1300597\/The-use-of-robotic-process-automation-in"}},"subtitle":[],"short-title":[],"issued":{"date-parts":[[2025,9,29]]},"references-count":59,"URL":"https:\/\/doi.org\/10.1108\/jfra-10-2024-0728","relation":{},"ISSN":["1985-2517","2042-5856"],"issn-type":[{"value":"1985-2517","type":"print"},{"value":"2042-5856","type":"electronic"}],"subject":[],"published":{"date-parts":[[2025,9,29]]}}}