The use of robotic process automation in contemporary accounting practices

Purpose 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. Design/methodology/approach This study use a qualitative approach, by conducting semi-structured interviews with 25 accounting professionals in Portugal. Findings 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. Originality/value 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’ career development and overall well-being, marking a significant advancement in contemporary accounting practices.