Barriers to RPA Implementation in Accounting – Economic, Technological, Organizational, and Social Perspectives

Abstract

Digitalization and the growth of automation technologies impact various organizational areas, including finance and accounting. Robotic Process Automation (RPA) has emerged as a key solution to optimize business processes by automating repetitive tasks, reducing operational costs, and enhancing data accuracy and compliance. While RPA provides significant advantages, its implementation in accounting faces considerable economic, technological, organizational, and social challenges. This paper aims to examine the various barriers that hinder the adoption of RPA in accounting, focusing on the key factors that contribute to these challenges. By analysing the obstacles from economic, technological, organizational, and social perspectives, the paper seeks to provide a comprehensive understanding of the complexities involved in RPA implementation. In doing so, it highlights the critical issues organizations face, such as high implementation costs, technological integration difficulties, workforce resistance, and concerns related to data security. Through this exploration, the paper aims to assist organizations in overcoming these challenges, enabling them to fully leverage the benefits of automation and enhance operational efficiency. The findings may help organizations in overcoming these challenges, enabling them to fully leverage the benefits of automation and enhance operational efficiency.