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

Author

Listed:
  • Cheng-Wen Lee
  • Yutzu Hu
  • Kuen-Chang Lee

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.

Suggested Citation

  • Cheng-Wen Lee & Yutzu Hu & Kuen-Chang Lee, 2025. "Integrating DEMATEL and ANP to Prioritize RPA Success Determinants in Small and Medium-Sized Accounting Practices," Journal of Applied Finance & Banking, SCIENPRESS Ltd, vol. 15(6), pages 1-4.
    • Handle: RePEc:spt:apfiba:v:15:y:2025:i:6:f:15_6_4
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    References listed on IDEAS

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    Keywords

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    JEL classification:

    • M15 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - IT Management
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • O33 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Technological Change: Choices and Consequences; Diffusion Processes

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