Integrate UiPath into Robotic Process Automation in Accounting Course Teaching

Background and Aim: The study aims to investigate impacting factors of behavioral intention of accounting students in using RPA as a burgeoning technology and selecting UiPath as the preferred tool in accounting course. This study also combines the Technology Acceptance Model (TAM), the Unified Theory of Acceptance and Use of Technology (UTAUT), and the Decomposed Theory of Planned Behavior (DTPB) in an attempt to assess students' perceptions of learning with UiPath in the context of using these three models. Testify that perceived behavioral control and attitude play a significant role in behavioral intention to use. Materials and Method: In this study, a total of 470 junior students in three accounting majors at a private university in Zhanjiang (Guangdong province, China) participated in the study. The research utilized structural equation modeling (SEM) for hypothesis testing. Results: The study results show that perceived behavioral control and social influence had a more significant impact on behavioral intention to use, and provide relevant information for students majoring in accounting to implement RPA by using UiPath. This research progress is discussed effort expectancy, performance expectancy, and attitude, self-efficacy had a stronger significant impact on perceived behavioral control. Conclusion: The influence of perceived behavioral control on behavioral intention to use highlights the significance of self-efficacy and facilitating conditions in enabling students to utilize UiPath. Another element impacting students' behavioral intentions toward UiPath is social influence, with a p-value below 0.05. The platform's adoption and acceptance have been greatly aided by the backing and impact of colleagues, advisors, and the broader scholarly circle. Collectively, these findings enhance our comprehension of the intricate factors affecting students' views and actions regarding financial numeration.