New Ways of Working through Emerging Technologies: A Meta-Synthesis of the Adoption of Blockchain in the Accountancy Domain

Abstract

In an attempt to deepen how the way of working is changing due to the digital transformation, this research aims at understanding the process by which individuals adopt blockchain technology in accountancy. We conducted a meta-synthesis of the qualitative literature on the topic of blockchain technology adoption in the context of accountancy. Drawing from 10 systematically selected qualitative studies, we analyzed the process of blockchain technology adoption in accountancy, with particular reference to the impacts on accounting professionals, in terms of individual attitudes and behaviors, as well as organizations. Our findings contribute to the existing literature in at least two ways. First, our research explores the topic of blockchain adoption in the accountancy domain and stresses the relevance of the use of that emerging technology by accounting professionals and organizations, as well as the main problems that could limit its adoption and use. Second, we provide an overview of the process of blockchain technology adoption with specific reference to the questions of “why” and “how” blockchain is (or is not) adopted by accounting professionals and organizations, in an effort to shed light on a critical issue that has yet to be explored in accountancy.

Keywords

• blockchain technology
• accountancy
• digital transformation
• meta-synthesis
• qualitative study
• review