A MODEL OF FACTORS INFLUENCING THE ADOPTION OF ROBOTIC PROCESS AUTOMATION (RPA) IN AUDITING IN VIETNAM

Abstract

Digital transformation is reshaping the global economy, compelling organizations to adopt new technologies to enhance efficiency and reduce human error. In the auditing field, Robotic Process Automation (RPA) has emerged as a promising solution due to its strong automation capabilities and potential to improve audit quality. However, the adoption of RPA in Vietnam remains limited. This study proposes a model of factors influencing RPA adoption in auditing firms in Vietnam, focusing on technological readiness, organizational conditions, perceived benefits, and external pressures. Based on the above situation, this study aims to identify key factors, understand the mechanisms of their impact, and assess their influence on the application of RPA in auditing in Vietnam. Building and defining the model, the paper directs further research towards refining the model and expanding its scope of analysis within the context of digital transformation in the auditing industry