FACTORS INFLUENCING BEHAVIORAL INTENTION AND BEHAVIOR OF USING ROBOTIC PROCESS AUTOMATION (RPA) APPLICATION IN ACCOUNTING: A CONCEPTUAL FRAMEWORK
Keywords:
behavioral intentions and use behavior, robotic process automation, accountingAbstract
This paper aims to develop an educational conceptual framework for factors affecting behavioral intentions and behavior of using Robotic Process Automation (RPA) application in accounting by querying and synthesizing academic articles from electronic journal databases. The results of the study found that the Unified Adoption and Use of Technology (UTAUT) model described behavioral intention and the behavior of using the application as factors that affect behavioral intentions and use behavior, including, social influence, performance expectations, facilitating conditions, and effort expectations. In addition, personal differentiation factors motivate different behavioral intentions: gender, age, experience, and willingness to use them. The researchers added anti-technology factors as past researchers found that accountants were concerned about being replaced by RPA and their work roles changing. This has led to opposition to the use of autonomous robots, which may lead to reduced adoption and use. The conceptual framework derived from this paper encourages the researchers to explore the factors affecting behavioral intentions and the use of RPA in accounting to help executives use them as a guideline for developing, improving and promoting behavioral intentions to contribute to the enhancement of accounting staff to the organization and optimizing the presentation of accounting information to the stakeholders of the entity and further enhancing academic outcomes.
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