Antecedents and outcomes of innovative blockchain usage in accounting and auditing profession: an extended UTAUT model

AF Alkhwaldi, MM Alidarous… - Journal of Organizational …, 2024 - emerald.com
Purpose This article aims to extend the Unified Theory of Acceptance and Use of
Technology (UTAUT) model to understand the factors affecting the usage behavior of …

Investigating accounting professionals' intention to adopt blockchain technology

RK Jena - Review of Accounting and Finance, 2024 - emerald.com
Purpose Blockchain's potential is so significant that business activities across all industries
can be drastically altered. Furthermore, the characteristics of blockchain appear to be well …

Blockchain adoption in accounting by an extended UTAUT model: empirical evidence from an emerging economy

MMA Afifa, HV Van, TLH Van - Journal of Financial Reporting and …, 2022 - emerald.com
Purpose The purpose of this study is to use an extended Unified Theory of Acceptance and
Use of Technology (UTAUT) model to investigate the intention to use blockchain from the …

A survey study of Iraqi auditors' adoption of blockchain technology

RH Majeed, AAD Taha - Asian Review of Accounting, 2024 - emerald.com
Purpose This paper seeks to investigate the factors influencing auditors' behavioural
intentions towards blockchain technology (BT) adoption in Iraqi government banks. It also …

Does the adoption of blockchain technology add intangible benefits to the industrial sector? Evidence from Jordan

Z Jaradat, A Al-Hawamleh, MO Al Shbail… - Journal of Financial …, 2024 - emerald.com
Purpose This study aims to examine the feasibility of adopting blockchain technology in
Jordan's industrial sector and its intangible benefits. It also analyzes the influence of factors …

Blockchain technology: uninvestigated issues emerging from an integrated view within accounting and auditing practices

M Maffei, R Casciello, F Meucci - Journal of Organizational Change …, 2021 - emerald.com
Purpose The aim of this paper is to explore the effects of adopting and implementing
blockchain technology (BT) in accounting and auditing practices in terms of benefits and …

The influence of technostress on the intention to use blockchain technology: the perspectives of Jordanian auditors

H Alshurafat, H Al-Mawali, MO Al Shbail - Development and Learning …, 2023 - emerald.com
Purpose Blockchain technology is an indispensable solution for all professionals. However,
auditors have not been adequately prepared to use blockchain technology. This study aims …

Exploring factors influencing adoption of blockchain in accounting applications using technology–organization–environment framework

S Seshadrinathan, S Chandra - Journal of …, 2021 - scholarworks.lib.csusb.edu
Blockchain is one of the most promising technological innovations of recent times, with the
potential to change the very way information systems are used by the accounting function. It …

What factors influence the intention to adopt blockchain technology in accounting education?

HM Al-Hattami - Humanities and Social Sciences Communications, 2024 - nature.com
This study examines the critical factors driving the adoption and integration of blockchain
technology in accounting education. Employing a moderated model based on the …

Blockchain Technology Innovation: An Investigation of the Accounting and Auditing Use-Cases

T Sethibe, S Malinga - European Conference on Innovation …, 2021 - search.proquest.com
Since the inception of the cryptocurrency bitcoin, blockchain technology has gained much
attention amongst scholars from various industries, including accounting and auditing …