Robotic process automation adoption in accounting firms in Thailand

This independent study investigates the factors influencing the adoption of Robotic Process Automation (RPA) in accounting firms in Thailand, focusing on small-sized firms which constitute the majority of the sector. Utilizing the Technology-Organization-Environment (TOE) framework, the research explores how technological, organizational, and environmental factors impact RPA adoption levels. Data was collected through a structured questionnaire distributed to legally registered accounting firms (n=380) and analyzed using JASP. The results reveal that technological factors have the most significant positive influence on RPA adoption. Organizational factors also significantly affect adoption decisions. Interestingly, environmental factors such as regulatory pressures and market competition showed a statistically significant but negative effect. Key barriers to RPA adoption include lack of technical expertise, absence of standardized processes, and limited support from leadership.