Can I read Blockchain technology and its applications in digital accounting systems: insights from Jordanian context on EtoBox?

Blockchain technology and its applications in digital accounting systems: insights from Jordanian context by Manaf Al-Okaily; Dmaithan Al-Majali; Aws Al-Okaily; Tha’er Majali is a Business, Management and Accounting article available to read on EtoBox.

What is Blockchain technology and its applications in digital accounting systems: insights from Jordanian context about?

## Purpose The recent progress of digital accounting has significantly affected businesses’ sustainable production process. Businesses generally use digital accounting applications to automate their operational procedures and increase their corporate efficiencies through improved output quality and sustainability. Consequently, the purpose of this study is to look into the antecedent factors that directly and indirectly influence blockchain technology adoption in the context of digital accounting systems. ## Design/methodology/approach The data of the current study were obtained from 346 accountants working in information technology companies. Partial least squares structural equation modeling was used to test the research proposal model. ## Findings The empirical results confirmed that the adoption of blockchain technology is most considerably impacted by perceived usefulness, whereby it was also revealed that perceived ease of use has a direct and indirect effect on blockchain technology adoption. ## Originality/value According to the researchers’ knowledge, this study addresses a vital research gap in the literature by suggesting a comprehensive research model that can help garn

Who reads Blockchain technology and its applications in digital accounting systems: insights from Jordanian context?

Author

Manaf Al-Okaily; Dmaithan Al-Majali; Aws Al-Okaily; Tha’er Majali

Publisher

Emerald

Published

2023

Language

EN

Field

Business, Management and Accounting (Social Sciences)