RPA於會計業務流程之研究：交易處理與技術應用

The Application of Robotic Process Automation (RPA) in Accounting Process: Transactional Activities and Technological Implications

本研究探討財會人員對導入RPA於會計業務流程改善之觀點，以及RPA技能對ERP和Excel的影響，並尋求控制風險的方法。本研究採用修正式德菲法篩選層級架構，先以個案RPA經驗和文獻為基礎，再彙集專家學者之觀點，其次彙集企業財會人員之觀點，進行統計分析與比較。研究結果得知，不同年資、不同產業之財會人員對RPA導入效益認同度高。其次，在五大構面中，財會人員及RPA使用者對「促進工作標準化」認同度最高，同時認為公司導入RPA要有一定的配套措施。另外，既有ERP系統使用者對於導入RPA能夠達到「有助提高生產力」、「促進工作標準化」效益表示認同。因此，企業可以藉由過去建置ERP歷程，應用於RPA之導入，以疏解勞動力不足困境，並提升自動化效率。此外，關於導入RPA內部風險控管，可行建議為作業程序檢視、技術性錯誤、網路攻擊等。

This research explores the accountants’perceptions of adopting Robotic Process Automation (RPA) to enhance the efficiency of routine accounting processes. It further investigates the implications of RPA capabilities for existing systems, particularly Enterprise Resource Planning (ERP) systems and spreadsheet tools (e.g., Excel), and explores appropriate approaches to risk control. Drawing on prior RPA case studies and relevant literature, this study employs the Modified Delphi Method to develop a structured evaluation framework. The research process begins with the collection of insights from academic experts and practitioners, followed by the aggregation and analysis of perspectives from accounting professionals, including both RPA users and non-users. Comparative statistical analysis is conducted to assess differences in perceptions across groups. The findings indicate that accountants across varying levels of seniority and industries generally demonstrate a high level of recognition of the benefits of RPA adoption. Among the identified dimensions, facilitating the standardization of routine and repetitive tasks receives the highest level of agreement. Respondents also emphasize the importance of organizational support and complementary implementation measures for successful RPA adoption. Furthermore, accountants with prior ERP experience exhibit stronger agreement that RPA contributes to productivity enhancement and enables a greater focus on value-added activities. Based on these findings, this study suggests that organizations can leverage their prior ERP implementation experience as a foundation for RPA adoption, thereby alleviating labor shortages and improving the efficiency of transactional processing. In terms of internal risk management, this study highlights the importance of procedural review, mitigation of technical errors, and cybersecurity safeguards to strengthen internal control systems.