The Impact of Accounting Automation on Information Quality and Corporate Social Responsibility

This study evaluates the adoption of Accounting Automation Tools, identifying the factors that influence their use and examining their impact on the quality of Accounting Information and Information Systems. It also investigates how corporate social responsibility engagement affects both the intention to adopt such tools and the quality of accounting information. A set of conceptual models was developed to structure the research questions, highlighting the role of four major accounting automation technologies: Robotic Process Automation (RPA), Artificial Intelligence, Big Data, and Blockchain. Data were collected through a questionnaire survey of Portuguese certified accountants and analysed using the structural equation modelling technique. Grounded in the Technology Acceptance Model, the findings indicate that both perceived ease of use and perceived usefulness positively influence the intention to use all the automation tools under study. Within the framework of the Theory of Planned Behaviour, the results further show that intention to use plays a decisive role in the adoption of Robotic Process Automation (RPA). In turn, RPA adoption has a positive effect on the quality of Accounting Information and Information Systems. Moreover, social responsibility emerges as a significant driver of intention to use Blockchain, while also contributing to improved Accounting Information quality across all tools examined. Overall, RPA stands out as the most relevant tool for the accounting field, according to the conceptual model and theoretical frameworks applied. The research delivers actionable insights for organizations seeking to harness automation in accounting. By clarifying how Accounting Automation Tools shape the quality of information and systems, it supports more informed strategic decisions, smarter investment in resources, and smoother technology integration across accounting practices.