數位轉型為現在的熱門議題，在工業時代機械技術提升後，自動化裝置也逐漸成熟，科技越來越趨向自動化，演變出了自動化的軟體，也就是RPA流程自動化機器人(Robotic Process Automation, RPA)。隨著RPA的發展逐漸成熟，運用也更加廣泛，若要導入到財務會計領域當中，使工作效率達到最大化。本研究提出了五個構面來分析RPA導入財務會計領域中需考量到的面向，五個構面分別為「任務屬性觀點」、「執行週期性觀點」、「資料流程觀點」、「系統運作觀點」、「決策人力觀點」。接著採用決策實驗室分析法(DEMATEL)來進行分析，並發放問卷給學術界及產業界的專家填寫，了解提升財務會計工作效率的因素之相互影響的關係及重要程度。
Digital transformation has become a hot topic now. After the improvement of mechanical technology in the industrial age, automation devices have gradually matured, technology has become more and more automated, and automated software has evolved, that is, Robotic Process Automation(RPA). As RPA develops and matures, it is more widely used. If it is to be introduced into the field of financial accounting, work efficiency can be maximized. This study proposes five dimensions to analyze the aspects that need to be considered in the introduction of RPA into the field of financial accounting. The five dimensions are 「task attribute view」, 「execution cycle view」, 「data process view」, 「system operation view」, 「decision-making hu-man point of view」. Then, the decision laboratory analysis method(DEMATEL) is used for analysis, and questionnaires are distributed to experts in academia and industry to fill in to understand the relationship and importance of the mutual influence of factors that improve the efficiency of financial accounting.
