Understanding accounting professionals' intention to adopt robotic process automation: a TOE-based empirical assessment from an emerging country.

ABSTRACT: The proliferation of the Fourth Industrial Revolution (4IR) is transforming the accounting landscape, with technologies such as Robotic Process Automation (RPA) changing the face of traditional accounting processes. This study investigates the level of RPA adoption among accountants in South Africa and examines how technological-organizational-environmental (TOE) factors influence the behavioral intention of RPA adoption. The study employed an exploratory cross-sectional survey comprising responses from 100 professional accountants in practice to analyze its data, combining descriptive statistics with a multiple linear regression model supported by correlation tests to determine significant predictors of RPA adoption intention. The robustness of the model, which was verified by multiple pr

SUBMITTER: Gold NO 

PROVIDER: S-EPMC12895344 | biostudies-literature | 2025

REPOSITORIES: biostudies-literature