Antecedents of adoption blockchain: Empirical study in Jordanian firms

Abstract

The increasing popularity of intelligence systems in accounting and auditing domains has led to the interest towards drivers of blockchain technology adoption. Consequently, this empirical study inspected the antecedent constructs with direct and indirect impact on blockchain technology adoption in the accounting domain. Data were gathered from 346 accountants employed in Information technology (IT) companies, through an online survey. Structural equation modeling with Smart PLS 4 was employed for research model testing. Out of thirteen proposed direct hypotheses, twelve were accepted. Mainly, the obtained empirical results confirmed effort expectancy impacting blockchain technology adoption the most. Furthermore, the obtained results also confirmed the mediation role of effort expectancy and performance expectancy.