“…Regarding limitations or future directions, much of the research refers to making the topic more tangible. This means developing more empirical research and theoretical studies (Dadkhad et al, 2022;Treiblmaier, 2022;Prados-Castillo et al, 2023), about the intention to adopt blockchain (Zhou et al, 2022), in different geographical areas and sectors (Erol et al, 2022;Raluca-Florentina, 2022), utilising other technologies (Benedict, 2022), developing fiscal legislations (Viano et al, 2022), considering security issues (Syed et al, 2022), or considering different platforms and networks (Leal et al, 2022).…”