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The Color of Change: Character Types and Employee Perception of RPA

Hanna Kristín Skaftadóttir

Journal of Emerging Technologies in Accounting2025https://doi.org/10.2308/jeta-2025-007article
AJG 1ABDC B
Weight
0.50

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 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.

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https://doi.org/https://doi.org/10.2308/jeta-2025-007

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@article{hanna2025,
  title        = {{The Color of Change: Character Types and Employee Perception of RPA}},
  author       = {Hanna Kristín Skaftadóttir},
  journal      = {Journal of Emerging Technologies in Accounting},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.2308/jeta-2025-007},
}

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

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