DOI: 10.24818/jamis.2025.03004
Vol. 24, No. 3, pp. 479-508, 2025
© 2025. This work is openly licensed via CC BY 4.0.
Author(s): Tailane Dias Rovarisa, Fernanda da Silva Momo1,a, Giovana Sordi Schiavia, and Laura Bratkowskia
a University Federal of Rio Grande do Sul, Brazil
1 Corresponding author: Fernanda da Silva Momo, Faculty of Economic Sciences, University Federal of Rio Grande do Sul, Brazil. Address: Av. João Pessoa, 52 – Centro Histórico, Porto Alegre – RS, 90040-000, Tel: +55-51-9947-4370, email fernanda.momo@ufrgs.br.
Keywords: robotic process automation, cooperative credit system, TOE framework
JEL codes: M40, O33
Abstract
Research Question: What metrics guide the decision to adopt Robotic Process Automation in the accounting area of a Cooperative Credit System from the viewpoint of TOE framework?
Motivation: The research seeks to fill the gaps in the literature regarding the criteria and challenges involved in RPA implementation within accounting contexts, particularly in credit cooperatives.
Idea: This study aims to develop a framework of metrics and motivators for the adoption of Robotic Process Automation (RPA) in the accounting area of a Credit Cooperative System, based on the Technology-Organization-Environment (TOE) framework.
Data: This qualitative and descriptive research was conducted in two stages: (1) a systematic literature review to identify RPA adoption motivators within the TOE context, and (2) a single case study involving 17 cooperatives integrated into a Brazilian Credit Cooperative System.
Tools: Data collection included semi-structured interviews, to map practical metrics and motivators, observations, and documentary analysis. The data underwent content analysis using categorization based on the three pillars of the TOE model.
Findings: The study identified 61 metrics and motivators for RPA adoption, distributed across technological (24), organizational (20), and environmental (13) contexts. The primary motivators include increased operational efficiency, cost reduction, risk mitigation, ease of technology use (low-code), and external competitive pressure. Additionally, initial employee resistance and the absence of clear guidelines were highlighted as implementation challenges.
Contribution: As a theoretical contribution, the study details the motivators and metrics for RPA adoption, enriching the TOE framework. In practical terms, the developed framework serves as a guide for other institutions in decision-making regarding RPA implementation, highlighting critical points such as training, security controls, and internal communication.
Full paper at: http://online-cig.ase.ro/jcig/art/24_3_4.pdf
