Blockchain Technology Acceptance in Accounting Information Systems by End Users in the Domain of Accountants’ Competencies

Arsalan  Hekmat; Sina Kheradyar; Mojtaba  Maleki Choobari

Authors

Arsalan Hekmat Department of Accounting, Ra.C., Islamic Azad University, Rasht, Iran Author https://orcid.org/0009-0000-6404-9602
Sina Kheradyar Department of Accounting, Ra.C., Islamic Azad University, Rasht, Iran https://orcid.org/0000-0002-8146-1209
Mojtaba Maleki Choobari Department of Accounting, Ra.C., Islamic Azad University, Rasht, Iran Author https://orcid.org/0000-0001-7319-1328

Keywords:

blockchain technology acceptance, accounting information systems, accountants’ competencies

Abstract

The present study was conducted with the aim of examining the acceptance of blockchain technology in accounting information systems by end users in relation to their competencies. In terms of purpose, this study is applied; in terms of research type, it employs a mixed-methods design (qualitative and quantitative); based on its foundation, it is survey-based; and in terms of nature, it is descriptive-analytical. It was designed to provide practical solutions for achieving operational objectives. The statistical population of this study consisted of all financial managers, deputy managers, and experts in the financial sector across the country, who were selected using simple random and convenience sampling methods. Data analysis was carried out through qualitative analysis using the fuzzy Delphi technique and quantitative testing using structural equation modeling. The quantitative findings of the study indicated that all major dimensions of the model, including digital knowledge and skills, attitude toward technology, organizational support, organizational culture, information technology infrastructure, and interaction with the professional environment, had high path coefficients and significant t-values. In particular, information technology infrastructure (with a path coefficient of 0.759 and a t-value of 11.560) and interaction with the professional environment (0.799, t = 9.842) had the greatest effects on empowerment. In addition, individual factors such as digital knowledge (0.854) and attitude toward technology (0.752) also had substantial effects. Organizational factors such as managerial support and organizational culture were likewise confirmed with high coefficients.

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