Najihah Abd Razak and Kamisah Ismail^♣
Faculty of Business and Economics, University of Malaya, Kuala Lumpur, Malaysia

The purpose of this study was to examine factors for accounting personnel to adopt Robotic Process Automation (RPA) through an extended Technology Acceptance Model. The research model integrates the Technology Acceptance Model, the Innovation Diffusion Theory, the Technology-Organisational-Environmental framework, and Hofstede’s cultural model. A survey questionnaire was administered to collect data from accounting personnel in Malaysia. Using Partial Least Squares, the results of 105 responses from the questionnaire survey showed that relative advantage, and training and education had a significant positive effect on the perceived usefulness of RPA. However, perceived usefulness had no effect on the intention to use RPA. The result suggested that even if the respondents perceived RPA to be useful, they have little intention to use RPA in their task automation. Nevertheless, this study could contribute to the literature of RPA adoption in the accounting field by providing the theoretical base for examining the perception of accounting personnel on the intention to use RPA through an extended TAM. Determining the factors that affect accounting personnel’s behavioural intention to use RPA is expected to help managers make better decisions when adopting RPA in their organisations.

Keywords: Robotic Process Automation, Technology Acceptance Model, Innovation Diffusion Theory, TOE Framework, Hofstede’s Cultural Model

^♣Corresponding Author: Dr. Kamisah Ismail, Department of Accounting, Faculty of Business and Economics, University of Malaya, 50603 Kuala Lumpur, Malaysia; Email: This email address is being protected from spambots. You need JavaScript enabled to view it.; Tel: +603-79673810