Journal of Applied Finance & Banking

Integrating DEMATEL and ANP to Prioritize RPA Success Determinants in Small and Medium-Sized Accounting Practices

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• Abstract

   

  This study investigates the critical success factors (CSFs) that shape the adoption of Robotic Process Automation (RPA) in the digital transformation of small and medium-sized accounting service firms in Taiwan. As the accounting sector faces labor shortages, increasing process complexity, and growing demands for accuracy and efficiency, RPA has emerged as a strategic enabler of operational upgrading. Drawing on a comprehensive literature review and expert insights, this study integrates the Decision Making Trial and Evaluation Laboratory (DEMATEL) and Analytic Network Process (ANP) to construct a multi-criteria decision-making (MCDM) framework for evaluating key determinants of RPA implementation. The DEMATEL results reveal that process reengineering and digital transformation maturity serve as major causal drivers influencing system readiness, human resources, and external environmental factors. Subsequent ANP analysis prioritizes information security, degree of digital transformation, process optimization, and process standardization as the most influential CSFs. The findings underscore that successful RPA adoption requires not only technological investment but also organizational restructuring, workforce capability enhancement, and systematic governance. This study provides accounting SMEs with an evidence-based decision framework for allocating resources, mitigating implementation risks, and formulating effective digital transformation strategies aligned with long-term competitiveness.

   

  JEL classification numbers: M15, M41, O33.

  Keywords: Robotic Process Automation (RPA), Digital Transformation, Multi-Criteria Decision Making (MCDM), SME Accounting Firms.