THE IMPACT OF ACCOUNTING AUTOMATION ON INFORMATION QUALITY AND CORPORATE SOCIAL RESPONSIBILITY
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Este estudio evalúa la adopción de las herramientas de automatización contable e identifica los factores que influyen en ella y su impacto en la calidad de la información contable y de los sistemas de información. Además, este estudio analiza el efecto del compromiso de la empresa con la responsabilidad social en la intención de utilizar herramientas de automatización contable y en la calidad de la información contable.
Un modelo conceptual guía la investigación, fundamentando las preguntas de investigación y las hipótesis relativas al uso de las siguientes herramientas de automatización contable: Automatización Robótica de Procesos (RPA); Inteligencia Artificial; Big Data: y Blockchain. Los datos se recogieron mediante un cuestionario dirigido a contables portugueses y se analizaron utilizando la técnica del modelo de ecuaciones estructurales.
Según el Modelo de Aceptación de la Tecnología, los resultados muestran que la facilidad de uso percibida y la utilidad percibida influyen positivamente en la intención de uso de todas las herramientas de automatización contable analizadas. En el ámbito de la Teoría del Comportamiento Planificado, esta investigación revela que la intención de uso es decisiva para la adopción de la tecnología de Automatización Robótica de Procesos (RPA). En consecuencia, el uso de la RPA tiene un impacto positivo en la calidad de los sistemas de información contable y de la información contable. La responsabilidad social emerge como un notable impulsor de la intención de uso de Blockchain y de la mejora de la calidad de la Información Contable para todas las herramientas de Automatización Contable. RPA demuestra ser la herramienta más importante para el área de contabilidad, teniendo en cuenta el modelo y la teoría utilizados en esta investigación.
Esta investigación es crucial para las organizaciones que aprovechan el potencial de la automatización en el ámbito contable. Al desentrañar la intrincada relación entre las herramientas de Automatización Contable y la calidad de la Información Contable y de los Sistemas de Información, este estudio orienta las decisiones estratégicas, la asignación de recursos y la integración tecnológica en contabilidad.
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