A survey study of Iraqi auditors' adoption of blockchain technology

Purpose This study aims to provide an overview of blockchain technology (BT) adoption within the auditing domain. It focuses on three stages of BT adoption, i.e. pre-implementation, implementation and post-implementation. Design/methodology/approach Of the 2,610 initial sources, we selected and analyzed 63 relevant articles from the Scopus database. Findings This study uncovered a promising and multidisciplinary field of research primarily driven by scholars with less practitioner involvement. Review and conceptual research were the most prevalent, highlighting the need for significant efforts in developing empirical research. This study provides a framework for BT adoption. It offers valuable insights into the adoption approach, covering the period from when organizations justify the need for adopting BT in auditing to the stage when they experience its full potential and derive various benefits. For the future research agenda, we posted 35 research questions about building a comprehensive approach to BT adoption. Originality/value This study approached BT adoption in auditing through the lens of three stages, i.e. pre-implementation, implementation and post-implementation.

Sales mode selection and blockchain technology adoption decisions in a platform supply chain

Blockchain technology adoption and business performance in large enterprises: A comparison of the United States and China

Blockchain’s role in operation strategy of power battery closed-loop supply chain

The aim of this paper is to assess blockchain technology adoption factors and indicate the most likely scenario for blockchain technology adoption in the economy of Latvia. The study employs the Analytic Hierarchy process (AHP) method for expert assessment of technological, organisational, market and institutional factors influencing blockchain technology adoption in the economy of Latvia in 4 stakeholder-based scenarios. The most likely scenario for facilitating blockchain technology adoption in the economy of Latvia in the experts’ opinion is the initiative of technology developers, which covers development of blockchain solutions in such areas as payments, crypto/token economy, digital identity management, etc. An aggregated expert opinion has identified 2 most significant factors for blockchain technology adoption in the economy of Latvia – regulatory environment (20%) and innovation system (16%), with the 3rd most important factor substantially lagging behind – market dynamics (8%). Therefore, it can be concluded that blockchain technology adoption in the economy of Latvia can be facilitated through strengthening blockchain innovation system and crypto regulation, specifically taking into account that blockchain solutions of technology developers in Latvia predominantly utilize public blockchain networks, which are connected to crypto-currencies and tokenized virtual assets. It is also necessary to raise awareness of top managers and policy-makers in Latvia about blockchain technology benefits in order to create local market demand for blockchain solutions.

Purpose This paper seeks to discover whether the technical, organisational and technology acceptance model (TAM) factors will significantly affect the adoption of blockchain technology (ABT) amongst SMEs. Design/methodology/approach The research employs structural equation modelling (SEM) and a machine learning approach to identify factors influencing the ABT behaviour that leaders can use to predict the prospect of the ABT in their enterprises. Information was collected from 255 respondents representing 166 SMEs in the food industry, Palestine. Findings The analyses reveal that the ABT is positively and significantly shaped by TAM factors: (1) perceived benefits and (2) perceived ease of using blockchain. Simultaneously, the former is significantly influenced by compatibility and upper management support, while the latter is affected by complexity. Finally, education and training affect both factors. Originality/value This paper is amongst the first attempts to examine the ABT behaviour in the food industry using the integration of SEM and machine learning approach.

As the Malaysian public sector undergoes digital transformation, its electronic records management faces challenges, including security issues, maintaining record integrity and record authenticity, audit trails, and trust in existing systems. Blockchain technology has the potential to solve these challenges through features such as distributed records, transparency, restricted immutability, and cryptographic security. However, the adoption of this technology in the Malaysian public sector is still underexplored. The main objective of the study is to identify factors that influence the adoption of blockchain technology in Electronic Records Management in the Malaysian public sector and to develop an adoption model. A quantitative method was used to collect data from 253 public-sector officials directly involved in electronic records management. The conceptual framework was developed by integrating the Technology Acceptance Model (TAM) and the Unified Theory of Acceptance and Use of Technology (UTAUT). Data analysis was conducted using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) approach to test the relationship between variables and confirm the study hypotheses. Results show that users' behavioral intentions have a significant effect on actual usage of blockchain technology (H10 is accepted), with an R² of 0.633, indicating that the independent construct explains 63.3% of the variance in behavioral intentions. Individual, organizational, and environmental factors, including performance expectations, effort expectations, social influences, and facilitating conditions, have a significant effect on users’ behavioral intentions, emphasizing that technology adoption requires a holistic approach. The study also finds that behavioral intentions act as a critical mediator before actual usage of the technology can occur.

PurposeThe purpose of this research is to assess the tax stakeholders’ intention towards the adoption of blockchain technology (BT) for a transparent and effective taxing system in Bangladesh. It examines the factors influencing the behavioural intention of the users to adopt BT with a blended model built on the technology acceptance model (TAM) and self-determination theory (SDT). This research develops a prescriptive model to demonstrate how the stakeholders are interested in adopting BT for the taxing system.Design/methodology/approachData were obtained through a structured questionnaire from the stakeholders of the taxing system, including tax policymakers, tax commissioners, tax officers, lawyers, tax consultants and the taxpayers. Statistical analyses were performed using partial least square-structural equation modelling.FindingsResults reveal that out of the two primary TAM antecedents known as usefulness (PU) and ease of use (PEU), PU has a significant influence on the BT adoption intention. The only cognitive variable called autonomous motivation picked from SDT has a positive and significant impact on BT adoption for tax purpose as well. Finally, trust is found to be another important determinant for explaining stakeholders’ intention to adopt BT for an efficient taxing system where transparency can be ensured.Research limitations/implicationsThe proposed model does not include any moderator though there might be a moderating effect in this regard. The variation described in the behavioural intention to adopt BT by the predictors is half of the total possible variations. Hence, the inclusion of variables such as social influence and controlled motivation could be interesting.Practical implicationsThis study is expected to provide valuable insights into policymaking for tax administrations to enhance the tax collection net and maintain transparency and efficiency in the taxing system.Social implicationsThis research has social consequences for a recently graduated developing economy such as Bangladesh, where transparency and efficiency are a matter of question. Because BT adoption can assure a convenient and favourable environment for the taxpayers upholding the principles of taxation, it can play a significant role by ensuring social justice and equity through a transparent and effective taxing system.Originality/valueThis research is among the first few studies to address the issue of implementing a modern technology such as BT for an efficient taxing system from a developing country perspective. Furthermore, it combined TAM and SDT to propose a hybrid model for explaining behavioural intention to adopt an emerging technology such as blockchain, which is a new phenomenon.

The role of blockchain technology in the dual-channel supply chain dominated by a brand owner

Blockchain technology has the potential to eradicate fraud, improve institutional legitimacy, and increase efficiency, security, and transparency. Despite its potential, the adoption of blockchain technology among staff in higher education institutions (HEIs) remains limited, particularly in emerging economies like Oman, due to limited technological infrastructure, insufficient preparedness of institutions, and a lack of skilled employees. Research undertaken in developed countries has identified the advantages of blockchain for credential verification and administrative purposes, but these findings cannot be generalized in Oman due to its distinct context. To fill this research gap, the objective of this study is to identify, explore, and prioritize the critical factors that influence staff adoption of blockchain technology in HEIs in Oman. This study employed the Analytic Hierarchy Process (AHP) to prioritize the factors, and data were collected from 16 staff members employed at universities in Oman. The findings identified Leadership and Governance as the most important factors, highlighting the need for strong top management support, policies, and strategic direction. The second-most important factor, financial management, emphasizes the importance of financial investment, cost-benefit analysis, and financial audit. Technical Infrastructure ranked third, highlighting scalability and security, data security and privacy, and system interoperability. Collaboration and Partnerships ranked fourth, emphasizing collaboration and partnerships with academia, industry, and government, while Human Resources ranked lowest, indicating the need for skilled workforce training and capacity building to effectively adopt blockchain technology. This study offers insights for policymakers, HEIs, administrators, staff, and blockchain technology developers. The originality of this study lies in bridging the gap between academic theory and institutional decision-making by providing the policy-relevant prioritization model for blockchain technology adoption among staff in HEIs, grounded in the Oman context and validated through expert consensus.

Due to the complexity of building supply chain resilience (SCR) towards long-term environmental sustainability amendments, the use of emerging technologies such as Blockchain Technology (BCT) can be adopted as an innovative tool to enhance the sustainability and resilience of supply chains, especially in uncertain environments. Drawing on the Knowledge-Based View (KBV) and Dynamic Capability View (DCV), this research aims to demonstrate how the adoption of BCT can enhance the environmental supply chain performance (SCP). A total of 603 valid surveys were collected from respondents from manufacturing and service organizations in Egypt. The collected data were analyzed using structural equation modelling, and results revealed that BCT adoption alone had a negative direct impact on environmental SCP. However, when this relationship was mediated by SCR and sequentially mediated by customer integration and green customer information sharing, the results were positive. This research presents insights on how organizations can adapt to dynamic business environments, and, in addition, it extends the theories of KBV and DCV in an empirical contribution by filling the gap in understanding regarding how environmental SCP can be enhanced through the adoption of BCT.

This paper aims to assess factors affecting the adoption and utilization of blockchain technology among developers, extending and adapting the traditional Technology Acceptance Model. Blockchain technology has become increasingly popular in the last years, with the number of journal articles and posts on social media increasing, and many conferences being organized for sharing knowledge about blockchain, to the point where even news has started reporting about events in the blockchain world. But still, there remains the noticeable lag in the growth of blockchain developers relative to the technology?s recognition. The adapted Technology Acceptance Model is used to determine how much factors such as perceived usefulness, social influence and personal engagement affect the intention of IT professionals to use blockchain-based applications and finally to use blockchain for development (or to develop it). This research dissects behavioral intention and usage behavior into two distinct domains: application use and development engagement, providing a nuanced understanding of developer interactions with blockchain. Results suggest that social influence positively affects both personal engagement and interest in blockchain technology and perceived usefulness. Additionally, while perceived usefulness and personal engagement strongly motivate the use of blockchain-based application, they also have, but lesser impact on intention to use blockchain in development. The interest in using blockchain applications greatly influences the intention to develop blockchain technology.

The study on Blockchain Technology in accounting practices is in a developing stage and can benefit a diverse set of individuals or practitioners. However, Blockchain Technology's study on accounting is relatively less than Blockchain Technology's study on supply chain management. In addition, most of the studies are conceptual and conducted in developed countries. Thus, challenges and critically successful factors of the adoption of Blockchain Technology in accounting practices from the generalised individuals’ point of view of a developing country that is chosen for this study-Malaysia, need to be better addressed to understand the actual difficulties and opportunities that are associated with the adoption of blockchain-based accounting and provide useful insights for the public. The objectives of this study are: (1) to study the relationship between the challenges of the cost of Blockchain Technology, the risks of Blockchain Technology, government and tax accounting on the adoption of Blockchain Technology in accounting practices in Malaysia; and (2) to study the relationship between the critically successful factors namely accounting information quality, trust, knowledge, skills, technology readiness, and computer self-efficacy on the adoption of Blockchain Technology in accounting practices in Malaysia.

Purpose: This research aims to examine the impact of innovation on blockchain technology adoption within the context of digital marketing.
 Methodology: A combined qualitative and quantitative approach is employed, with a focus on case studies that use blockchain technology as a lens to assess the influence of innovation on digital marketing.
 Findings: Our linear regression analysis reveals that while digital marketing contributes to innovation and blockchain adoption, the observed impact is not statistically significant.
 Unique Contribution to Theory, Practice, and Policy: Given the increasing significance of data security and compliance with regulations like the General Data Protection Regulation (GDPR), it is imperative for digital marketing agencies to prioritize these aspects. By emphasizing these elements, businesses can harness the full potential of blockchain in their advertising strategies.

The outbreak of COVID-19 has significantly affected the development of enterprises. In the post-pandemic era, blockchain technology has become one of the important technologies to help enterprises quickly gain market competitiveness. The heavy investment required of supply chain stakeholders to employ blockchain technology has hindered its adoption and application. To tackle this issue, this study aims to facilitate the adoption of blockchain technology in a supply chain consisting of a core enterprise and a small/medium-sized enterprise through an effective supply chain contract. We analyze the performance of a cost-sharing (CS) contract and a revenue-sharing (RS) contract and propose a new hybrid CS-RS contract for better performance. We conduct comparative analyses of the three contracts and find that the hybrid CS-RS contract can more effectively incentivize both parties to reach the highest level of blockchain technology adoption and achieve supply chain coordination.