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Exploring Factors Influencing Adoption Of Blockchain In Accounting Applications Using Technology–Organization–Environment Framework, Sujata Seshadrinathan, Shalini Chandra

Journal of International Technology and Information Management

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 is however expected to be disruptive and yet to see high adoption rates. Identification of factors influencing the adoption is required to empower the accounting fraternity to harness the full potential of blockchains. This study is one of the first to inductively explore and develop an adoption model for blockchains as well as for accounting applications with theoretical groundings in the Technology-Organization-Environment (TOE) framework, which has been extended with a variable …