Assessing the adoption and utilization of blockchain technology among software developers

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.

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

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.

Purpose This study aims to investigate the intention to use blockchain technology (BT) in the context of supply chain (SC) operations through an integrated technology adoption framework using two well-known models, the unified theory of acceptance and use of technology (UTAUT) and the technology acceptance model (TAM). Moreover, the study looked at the direct effect of TAM and UTAUT elements on attitude toward BT, as well as the role of attitude toward BT as a mediator between TAM and UTAUT elements and intention to use BT. Design/methodology/approach The study used a quantitative research method, and a structured questionnaire was used to gather primary data. The final sample, drawn using a convenience sampling that consisted of 273 managers from the Jordanian manufacturing sector. Structural equation modeling statistical method was conducted using the Smart PLS program to test hypotheses in the proposed study framework. Findings The study has provided intriguing results. It found that two UTAUT elements, namely performance expectancy and social influence and one TAM element, namely perceived usefulness, have a significant impact on the attitude toward BT. Besides that, the study found that attitude toward BT significantly mediated the relationship between UTAUT-TAM elements and intention to use BT. The findings revealed that three elements namely performance expectancy, social influence and perceived usefulness have statistical significance on intention to use BT through the mediation of attitude. Finally, there is a direct significant positive relationship between the attitude toward BT and intention to use it. Research limitations/implications The study helps decision-makers, South Carolina practitioners and academics recognize the fundamental factors that increase manufacturing firms’ intentions to use blockchain in their SCs. This gives decision-makers a better understanding of why users accept or reject BT, as well as how to improve user acceptability through technological design. Future studies should seek for a bigger sample size and use random sampling techniques. Furthermore, the study should be replicated in other industries or developing countries to validate the findings. Originality/value There is a scarcity of studies identifying the factors that increase blockchain adoption intention in SCM and developing countries. This study differs in that it examines BT intention to use in the context of SC using an integrated technology adoption framework that uses two well-known models, UTAUT and TAM, whereas other studies typically use only one model/theory. Moreover, given the importance of attitude in behavior, this study also investigated the effect of TAM-UTAUT elements on attitude toward BT, as well as the role of attitude toward BT as a mediator between TAM and UTAUT elements and intention to use BT.

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.

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

This study investigates the determinants of consumer adoption of blockchain technology (BCT) for traceability in the packaged food industry. Grounded in the Technology Acceptance Model (TAM), the research model incorporates perceived trust as a crucial factor influencing consumer attitudes and behavioral intentions. A survey instrument was developed based on an extensive literature review, measuring five key constructs: perceived usefulness, perceived ease of use, perceived trust, attitude, and behavioral intention. Data collected from a sample of Indian consumers were analyzed using confirmatory factor Analysis (CFA) and structural equation modeling (SEM) in AMOS. Furthermore, perceived trust has a non-significant influence on both consumer attitude and behavioral intention toward using BCT, whereas the traditional TAM constructs of perceived usefulness and ease of use exhibit mixed effects. This research contributes to the theoretical extension of technology adoption models by assessing the paramount role of trust in the context of BCT for food traceability. For practitioners, it provides actionable insights for stakeholders in the packaged food supply chain. It suggests that emphasizing the trust feature does not have a significant effect on blockchain technology adoption in the packaged food case.

Inspired by the discontinuation of the blockchain platform TradeLens, co-developed by IBM and Maersk, due to the lack of the involved supply chain stakeholders’ adoption, a critical literature review on the models of supply chain stakeholders’ adoption of blockchain applications was conducted. This review is significant as it provides insights into the exploration of a more universal approach to investigate which factors really influence blockchain adoption, which is a pre-requisite for the technical sustainability of blockchain technology in supply chains. As observed in the review, the technology acceptance model (TAM), the technology–organization–environment (TOE) framework, and the unified theory of acceptance and use of technology (UTAUT) are frequently used in the literature, but little attention has been paid to whether blockchain technology fits the users’ tasks in understanding blockchain adoption in the supply chain. Among the technology adoption theories, task–technology fit (TTF) considers whether a technology fits the tasks, but only two previous studies involved the use of TTF. This study discusses the suitability of these existing models of technology adoption for blockchain applications in supply chains and comes up with a new unified model, namely TOE-TTF-UTAUT. This review also has implications for a more appropriate conceptual research design using mixed methods.

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.

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

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

Incentive for blockchain technology adoption in an online platform-based co-opetitive supply chain

PurposeThis paper aims to explore the underlying intention behind using blockchain technology (BLCT) in the agri-food supply chain (AFSC). This is achieved by using a conceptual framework based on technology acceptance models that considers various factors influencing user behavior toward implementing this technology in their practices.Design/methodology/approachThe conceptual framework developed is empirically validated using structural equation modeling (SEM). A total of 258 respondents from agri-food domain in India were involved in this survey, and their responses were analyzed through SEM to validate our conceptual framework.FindingsThe findings state that food safety and security, traceability, transparency and cost highly influence the intention to use BLCT. Decision-makers of the AFSCs are more inclined to embrace BLCT if they perceive the usefulness of the technology as valuable and believe it will enhance their productivity.Practical implicationsThis study contributes to the existing literature by providing thorough examination of the variables that influence the intention to adopt BLCT within the AFSC. The insights aim to benefit industry decision-makers, supply chain practitioners and policymakers in their decision-making processes regarding BLCT adoption in the AFSC.Originality/valueThis study investigates how decision-makers’ perceptions of BLCT influence their intention to use it in AFSCs, as well as the impact of the different underlying factors deemed valuable in the adoption process of this technology.

Impact of government fund policy and blockchain technology on closed-loop supply chains in textile and apparel industry

Fresh products are characterized by a certain deterioration rate, and the fresh supply chain typically relies on third-party cold chain logistics companies (3PLs) for transportation. This study constructs a fresh supply chain composed of supplier, retailer, and third-party cold chain logistics company, where shipping costs are borne by either the supplier or the retailer. The shipping costs bearer considers whether to adopt blockchain technology to enhance the transparency of fresh logistics and improve consumers’ perceived value. Using game theory, the paper attempts to explore who should bear the shipping costs (supplier or retailer), clarifying the shipping costs bear’s blockchain adoption strategy. The results indicate that: First, the 3PL’s profit is negatively correlated with the research and development (R&D) cost coefficient of carbon emission reduction (CER) and the deterioration rate of fresh products, while it is positively correlated with consumer low-carbon preferences. When the R&D cost coefficient of CER is high, or the deterioration rate of fresh products is low, or consumer low-carbon preferences are low, the 3PL prefers RCB model, otherwise SNB model. Additionally, the 3PL’s carbon reduction level is higher when blockchain technology is adopted, especially with low R&D cost coefficient of CER and high consumer low-carbon preferences. Second, regarding who should bear the shipping costs, when blockchain technology is not adopted, it is optimal for the supplier to bear the shipping costs, maximizing the overall profit of the supply chain. In contrast, when blockchain technology is adopted, having the retailer bear the shipping costs maximizes the overall profit of the supply chain. Specifically, when the R&D cost coefficient of CER is high, regardless of blockchain adoption, the supplier bearing the shipping costs maximizes the overall profit of the supply chain. Finally, concerning whether the bearer should invest in blockchain technology, when the R&D cost coefficient of CER is low and consumer low-carbon preferences are high, adopting blockchain technology leads to Pareto optimal profits for both the supplier and the retailer, regardless of who bears the shipping costs. This study provides a decision framework for optimizing cost allocation and technology adoption in sustainable cold chain management, particularly relevant for perishable goods with short shelf lives.