A survey study of Iraqi auditors' adoption of blockchain technology

Majeed, Rasha H.; Taha, Alaa A.D.

doi:10.1108/ara-01-2023-0015

Cited by 3 publications

(1 citation statement)

References 85 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…Previous literature found that BT is one of the main antecedents for users' intentions towards using Blockchain technology (e.g. Kamble et al, 2020;Sahebi et al, 2022;Majeed and Taha, 2023;Tran and Nguyen, 2021). Therefore, the subsequent hypothesis was proposed:…”

Section: Blockchain Transparencymentioning

confidence: 99%

Antecedents and outcomes of innovative blockchain usage in accounting and auditing profession: an extended UTAUT model

Alkhwaldi,

Alidarous,

Alharasis

2024

JOCM

View full text Add to dashboard Cite

PurposeThis article aims to extend the Unified Theory of Acceptance and Use of Technology (UTAUT) model to understand the factors affecting the usage behavior of Blockchain from accountants' and auditors’ perspectives and its impact on their performance.Design/methodology/approachA quantitative research approach employing a web-based questionnaire was applied, and the empirical data were gathered from 329 potential and current users of Blockchain in the accounting and auditing profession in Jordan. The analytical model was based on structural equation modeling (SEM) using AMOS 25.0.FindingsThe experimental findings of the structural path confirmed that performance expectancy (PE), social influence (SI), Blockchain transparency (BT) and Blockchain efficiency (BE) were significantly affecting individuals’ behavioral intention (BI) toward the use of Blockchain-based systems and helped to explain (0.67) of its variance. Also, BE has a positive significant impact on PE. Whereas, in contrast to what is anticipated, the influence of effort expectancy (EE) on BI was not supported. Additionally, users’ intentions were found to affect the actual usage (AU) behavior and helped to explain (0.69) of its variance. The outcome variables proposed in this study: knowledge acquisition (KACQ) and user satisfaction (USAT) were significantly influenced by the AU of Blockchain technology.Practical implicationsThis study outlines practical implications for government, policymakers, business leaders and Blockchain service providers aiming to exploit the advantages of Blockchain technology (BCT) in the accounting and auditing context.Originality/valueTo the best of the authors’ knowledge, this article is one of the few studies that offer an evidence-based perspective to the discussions on the effect of disruptive and automated information and communication technologies (ICTs), on the accounting and auditing profession. It applies an innovative approach to analysis through the integration of UTAUT, contextual factors: BT and BE, besides two outcome factors: KACQ and USAT within its theoretical model. This study extends and complements the academic literature on information technology/information systems acceptance and use by providing novel insights into accountants' and auditors’ views.

show abstract

Section: Blockchain Transparencymentioning

confidence: 99%

Antecedents and outcomes of innovative blockchain usage in accounting and auditing profession: an extended UTAUT model

Alkhwaldi,

Alidarous,

Alharasis

2024

JOCM

View full text Add to dashboard Cite

show abstract

The impact of ethical leadership on organizational citizenship behavior in higher education: the contingent role of organizational justice

Taamneh,

Aljawarneh,

Al-Okaily

et al. 2024

Cogent Business & Management

View full text Add to dashboard Cite

Understanding the academic use of KM-driven Metaverse technology: insights from medical colleges

Abdulmuhsin,

Owain,

Alkhwaldi

2024

JSTPM

View full text Add to dashboard Cite

Purpose This study delves into the behavioural intentions of educators within medical colleges at Mosul Universities concerning the adoption of Knowledge Management-Driven Metaverse technology (KM-D-MT). Rooted in an adapted Unified Theory of Acceptance and Use of Technology 2 (UTAUT2) model, the research aims to enrich the understanding of Metaverse adoption factors, exploring correlations among key constructs such as performance expectancy, effort expectancy, social influence, facilitating conditions, perceived value, hedonic motivation and interaction. Furthermore, the study investigates the mediating roles of knowledge generation and knowledge sharing in the relationship between interaction and behavioural intention. Design/methodology/approach The research employs a quantitative approach, gathering 278 responses from educators in medical colleges. Structural Equation Modelling-Partial Least Squares (SEM-PLS) is used to analyse the data, rigorously examining the reliability and validity of research instruments. The investigation involves an extensive evaluation of various factors influencing educators’ intentions to adopt KM-D-MT, using a cross-sectional design. Findings The study reveals significant positive impacts of performance expectancy, effort expectancy, social influence, facilitating conditions, perceived value and hedonic motivation on behavioural intention to adopt KM-D-MT. Interaction is identified as a key factor positively influencing knowledge sharing and knowledge generation. Furthermore, knowledge sharing and knowledge generation exhibit positive correlations with behavioural intention. Interaction indirectly impacts behavioural intention through the mediating roles of knowledge generation and knowledge sharing, highlighting the transformative potential of Metaverse technology in reshaping knowledge processes. Practical implications The findings of this study hold practical implications for educators, institutions and policymakers. The adoption of KM-D-MT can enhance educational experiences, facilitate global collaboration and contribute to the continuous professional development of educators in medical colleges. Institutions are encouraged to strengthen technological and organisational infrastructure to support effective Metaverse implementation. Furthermore, promoting positive social norms, providing technical support and offering training programs can contribute to overcoming barriers and fostering a conducive environment for Metaverse adoption in medical education. Originality/value This research significantly contributes to theoretical perspectives by advancing Metaverse research and addressing the call for extensive studies covering theoretical, conceptual and empirical elements. It extends current UTAUT2 frameworks, exploring correlations in the context of medical education and contributes to knowledge management paradigms. The study’s originality lies in its exploration of Metaverse acceptance in higher education institutions, specifically in medical colleges in Iraq, providing valuable insights for further research and practical applications globally.

show abstract

A survey study of Iraqi auditors' adoption of blockchain technology

Cited by 3 publications

References 85 publications

Antecedents and outcomes of innovative blockchain usage in accounting and auditing profession: an extended UTAUT model

Antecedents and outcomes of innovative blockchain usage in accounting and auditing profession: an extended UTAUT model

The impact of ethical leadership on organizational citizenship behavior in higher education: the contingent role of organizational justice

Understanding the academic use of KM-driven Metaverse technology: insights from medical colleges

Contact Info

Product

Resources

About