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Awareness about Emerging Trends of Robotics in Accounting: An Empirical Research

International Journal of Business Analytics and Intelligence

Volume 8 Issue 2

Published: 2020
Author(s) Name: Shilpa Vardia, Ritu Soni, Rimpi Saluja | Author(s) Affiliation: Management Studies, Mohanlal Sukhadia University Udaipur, Rajasthan, India.
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In the era of automation, the methods of recording and analysing business transactions are becoming automated, thus leading to the emergence of various disruptive technologies in the field of accounting. Robotic accounting is one such technology. The daily, repetitive data are automated using Bot software. In the present research, an attempt has been made to study the awareness about the use of robotic process automation (RPA) in accounting. The sample selected for the study consists of students, academicians, accountants, entrepreneurs, and auditors. The research analysed how this disruptive technology affects the work of accountants. Cronbach’s alpha test was applied to test the consistency of the items. Factor analysis was done to identify the factors that affect the use of robotics accounting. Factor analysis extracted three major components. The chi-square test was applied to measure the relationship between the respondents’ understanding of robotic process automation in accounting and their demographics. From the results, it can be inferred that the respondents’ understanding of robotic process automation in accounting differs significantly with respect to their gender, age, qualification, and profession.

Keywords: Robotics Accounting, Robotic Process Automation, RPA Software, Exploratory Factor Analysis, Chi-Square

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