Evidence map›Paper›PMID 41694100›Full record

ArticleFrontiers in robotics and AI2025

Understanding accounting professionals' intention to adopt robotic process automation: a TOE-based empirical assessment from an emerging country.

Nusirat Ojuolape Gold, Husain Coovadia, Katlego Thipe

Abstract read
In one paragraph

Article in Frontiers in robotics and AI, 2025. The graph could read no effect estimate from its abstract, so it casts no vote on the map. Not yet cited in PubMed.

0numbers the graph read from it
0cells of the map it votes in
0citing papers in PubMed
–field-weighted citation impact
1 · What the graph read from it

What it found

Each row is one number read from the abstract, on the scale the paper reported it, with its interval. Left of the dashed line favours the treatment, right favours the comparator. Under each row is the sentence it came from. New to these charts? A ten-minute tutorial.

The abstract states no effect estimate the extractor could read, or names no intervention and outcome on the map, so this paper lights no cell and moves no belief. It is still indexed, cited and linked below.

2 · The registry

The trial behind it

Trials whose registry record cites this paper, or whose number appears in the abstract. A trial that started after this paper was published is citing it as background, not reporting it.

Neither the registry nor the abstract names a trial number. If this is a trial report, that itself is worth knowing.

3 · Its place in the literature

Who cites it

0 citing papers in PubMed.

No citing paper in PubMed yet.

4 · The record

Corrections and comments

PubMed lists nothing against this paper. Absence here is not a guarantee, only a check that was made.

5 · Who and what money

Authors and funding

3 authors.

Nusirat Ojuolape GoldDepartment of Commercial Accounting, College of Business and economics, University of Johannesburg, Johannesburg, South Africa.
Husain CoovadiaDepartment of Commercial Accounting, College of Business and economics, University of Johannesburg, Johannesburg, South Africa.
Katlego ThipeDepartment of Commercial Accounting, College of Business and economics, University of Johannesburg, Johannesburg, South Africa.

Funding

No grant is acknowledged in the PubMed record.

6 · The paper itself

Abstract

The proliferation of the Fourth Industrial Revolution (4IR) is transforming the accounting landscape, with technologies such as Robotic Process Automation (RPA) changing the face of traditional accounting processes. This study investigates the level of RPA adoption among accountants in South Africa and examines how technological-organizational-environmental (TOE) factors influence the behavioral intention of RPA adoption. The study employed an exploratory cross-sectional survey comprising responses from 100 professional accountants in practice to analyze its data, combining descriptive statistics with a multiple linear regression model supported by correlation tests to determine significant predictors of RPA adoption intention. The robustness of the model, which was verified by multiple pre- and post-analysis checks, indicated that institutional support, particularly normative pressure, has the strongest influence on adoption intention, with an adjusted R

Indexed as

accounting professionalsbehavioral intentiondeveloping countryemerging technologiesrobotic process automationTOE framework

Identifiers

PMID41694100
PMCPMC12895344

What OpenQuestion holds

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Registered trials

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Read under generation 80e0d062 · epoch 390. Bibliography from PubMed, PubMed Central and OpenAlex; grants from NIH RePORTER; trial links from ClinicalTrials.gov; estimates, votes and beliefs from the OpenQuestion graph.