Year: 2025
Type: article
Study design: Observational Study
Abstract: ABSTRACT Robotic process automation (RPA) promises efficiency in accounting, yet acceptance is uneven. I integrate the Technology Acceptance Model (TAM) with Deloitte’s Business Chemistry to examine how character types shape perceptions of usefulness, ease of use, and adoption intention. Survey data from 125 professionals at Deloitte Iceland (43.4 percent response rate), plus thematic coding of 592 open-ended comments, show that character types explain incremental variance in adoption intention beyond department, tenure, and prior exposure. Pioneers and Drivers report higher perceived usefulness and intention; Guardians remain cautious pending governance clarity. Results indicate an overall character effect, and hierarchical regressions with controls show significant links from character to TAM beliefs and intention. Implications include character-sensitive communication, targeted training, and risk-aware governance for RPA rollouts in professional service firms. Data Availability: The data supporting this research project are proprietary to Deloitte Iceland. Access may be granted upon request and subject to approval by Deloitte Iceland’s internal review board. JEL Classifications: M41; M42; O33.
Author: Hanna Kristín Skaftadóttir
Institution: University of Iceland
Language: English
Subfield: Industrial and Manufacturing Engineering
Field: Engineering
Domain: Physical Sciences
Open Access status: bronze
OpenAlex ID: W4417201323
FWCI:
Cites:
Cited by:
Related to: