Abstract
The rapid advancement of robotic process automation (RPA) technologies presents significant opportunities for transformation within the accounting profession; however, adoption rates remain inconsistent across different professional contexts. This study examined the determinants affecting robotic process automation implementation among South African accounting practitioners, utilising the Unified Theory of Acceptance and Use of Technology (UTAUT) model to examine the intricate mechanisms of technology integration within this professional sector.
The study adopted a quantitative research strategy, by means of a cross-sectional survey method to gather data from accounting professionals across South Africa and employed purposive sampling to ensure representation across diverse professional backgrounds, including internal audit, external audit, finance, and other business roles engaging with accounting services. Data were collected through an online questionnaire comprising demographic characteristics, UTAUT construct measurements using five-point Likert scales, and open-ended questions exploring impediments and drivers of RPA uptake.
Research outcomes illustrated a multifaceted environment of technology integration within South Africa's accounting sector. Social Influence appeared as the primary determinant of behavioural intention regarding RPA implementation (r = 0.561, β = 0.512, p < 0.001), significantly outweighing traditional technology-focused factors and challenging conventional adoption models. Effort Expectancy demonstrated significant predictive power (β = 0.289, p = 0.008), whilst Performance Expectancy showed marginal significance (β = 0.185, p = 0.084). The combined UTAUT model explained 35% of variance in adoption intentions (R² = 0.349). This study challenges conventional UTAUT literature by revealing
Social Influence as the dominant predictor (β=0.512, p<0.001), significantly outweighing Performance Expectancy (β=0.185), suggesting that professional services contexts exhibit unique adoption dynamics emphasizing social legitimacy over technical performance benefits.
Internal consistency analysis demonstrated robust reliability across all constructs (Cronbach's α = 0.75–0.85). Descriptive analysis revealed moderate positive attitudes towards RPA adoption, with Facilitating Conditions scoring lowest (M = 3.00, SD = 1.19), indicating substantial organisational readiness gaps. Qualitative analysis identified Skills and Training Gap as the primary barrier to adoption (48 mentions, 27.4%), followed by
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Resistance to Change (37 mentions, 21.1%) and Cost and Resource Constraints (32 mentions, 18.3%). Leadership and Management Support emerged as the most critical enabler (8 mentions, 34.8%). The study revealed a significant awareness-implementation gap, with 75% of respondents demonstrating good RPA knowledge but only 16% engaging in regular usage. Despite strong technological competency (67% reporting good to very good computer skills), moderate adoption intentions (M = 3.16, SD = 1.23) suggest cautious optimism tempered by practical implementation concerns.
The research made several theoretical contributions by validating the UTAUT model within the South African accounting context whilst revealing context-specific patterns that extend theoretical understanding. The dominance of social influence challenges technology-centric adoption models, suggesting that professional services contexts exhibit unique adoption dynamics that emphasise social legitimacy and peer validation over technical features. Practical implications indicate that implementation strategies should prioritise social factor development, including management endorsement, peer advocacy, and professional community support, over technical feature emphasis. The findings suggest that comprehensive skills development programmes and organisational readiness building represent essential prerequisites for successful RPA adoption within the profession.