Factors Influencing the Adoption of RPA in Vocational College Accounting Courses

Abstract

The integration of Robotic Process Automation (RPA) technology in the field of education necessitates a thorough exploration of the acceptance factors among accounting educators. This study addresses this gap by examining the dynamics influencing the adoption of RPA in accounting education within vocational colleges. Grounded in the Technology Acceptance Model (TAM), Structural Equation Modeling (SEM) is employed to empirically assess the influencing factors. Findings from a survey involving 395 accounting educators in Shaanxi, China, indicate that the intention to adopt RPA in accounting courses is influenced by perceived usefulness, ease of use, social influence, job relevance, result demonstrability, computer self-efficacy, and facilitating conditions. This extended model provides a nuanced understanding of the complexities involved in RPA adoption. The results offer insights for policymakers, institutions, and educators aiming to integrate RPA into their teaching practices.