User Acceptance of Robotic Process Automation (RPA) in Accounting
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Abstract
The effective implementation of Robotic Process Automation (RPA) can only be achieved when accounting professionals fully accept the technology into their practices. However, research on the adoption of this technology remains limited. This study aims to investigate the factors influencing the acceptance of RPA in accounting. Data were collected from 139 accountants working in a large organization in Thailand using an online questionnaire. The hypotheses were tested using multiple regression analysis. The findings revealed that all five independent variables—perceived usefulness, perceived ease of use, social influence, facilitating condition, and perceived risk—significantly influenced the acceptance of RPA. Among these, perceived usefulness had the strongest positive influence, followed by perceived ease of use, social influence, and facilitating conditions, respectively. In contrast, perceived risk exhibited a negative relationship with RPA acceptance. The findings of this study can serve as a guideline for fostering the acceptance of RPA to enhance the efficiency of accounting practices. Future research should explore additional factors influencing RPA adoption, which would contribute to the advancement of research in the field of technology acceptance.
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