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了解会计专业人员采用机器人过程自动化的意图:来自新兴国家的基于TOE的经验评估

Nusirat Ojuolape Gold^1,2, Husain Coovadia¹, Katlego Thipe¹

¹Department of Commercial Accounting, College of Business and economics, University of Johannesburg, Johannesburg, South Africa.

Frontiers in robotics and AI

|February 16, 2026

概括

在南非会计中采用机器人流程自动化 (RPA) 受到机构支持的影响,特别是规范压力. 组织的准备和管理层的支持是关键,而模仿压力引发了就业流离失所的担忧.

科学领域:

会计信息系统会计信息系统
技术采用技术采用
数字化转型数字化转型

背景情况:

第四次工业革命 (4IR) 正通过机器人过程自动化 (RPA) 等技术重塑传统的会计实践.
了解影响RPA采用因素对于会计师和公司在技术转变方面至关重要.
南非提供了一个独特的发展中经济背景,用于研究专业服务中的技术采用.

研究的目的:

调查南非专业会计师中RPA采用的程度.
检查技术-组织-环境 (TOE) 因素对采用RPA的行为意图的影响.
确定南非会计部门中RPA采用意向的重要预测因素.

主要方法:

在实践中的100名专业会计师中进行了一项探索性横截面调查.
数据分析涉及描述性统计和多重线性回归模型.
使用相关性测试和分析前/后检查来验证模型并确定重要的预测因素.

主要成果:

机构支持,特别是规范性压力,是RPA采用意向的最强预测因素 (调整后R2=0.27).
组织准备,管理支持和技术准备显著促进了RPA的采用.
模仿压力表现出负面影响,暗示了由于广泛采用RPA而导致职位流失的潜在焦虑.

结论:

组织能力建设对于促进会计中的RPA采用至关重要.
环境和技术因素为发展中国家的会计师带来了复杂的挑战和机遇.
这些发现与可持续发展目标9相一致,强调了能力建设和包容性数字化转型的重要性.

关键词:

这是一个 TOE 框架.会计专业人员会计专业人员行为意图是一种行为意图.发展中国家发展中国家新兴技术是新兴技术.机器人过程自动化自动化

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