Trust, Transparency, and Technology: Blockchain and Its Relevance in the Context of the 2030 Agenda

Gómez-Trujillo, Ana María; Veléz-Ocampo, Juan; González-Pérez, María Alejandra

doi:10.1007/978-3-030-42412-1_28

Cited by 12 publications

(5 citation statements)

References 26 publications

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“…This concept involves a series of interpretations and applications at societal and organizational levels that cover the organization's performance and political and humanitarian issues (Gomez-Trujillo et al , 2021).…”

Section: Introductionmentioning

confidence: 99%

Digital transformation as a strategy to reach sustainability

Gómez-Trujillo

Gonzalez-Perez

2021

SASBE

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PurposeThis paper aims to summarize previous research findings on the mutual relation between digital transformation and sustainability at a firm-level. Up to date, there is a gap in the literature linking both concepts and a generalized call for more studies.Design/methodology/approachThis research uses a systematic literature review of 89 published studies. After detailed content analysis filters, the authors used 75. The authors present the results following the “Six W” guidelines for systematic literature reviews.FindingsFindings reveal that it is possible to suggest a research framework that considers digital transformation as a driver and a predecessor of sustainability. To survive the digital revolution, companies need to enhance their digital capabilities and balance their economic, environmental and social impacts.Research limitations/implicationsThe precision of the equation used to search manuscripts might have excluded some critical studies that analyze both topics with different connotations beyond merely “Digital transformation” and “Sustainability.” Moreover, the heterogeneity of the findings makes it difficult to classify the findings in a specific context.Originality/valueThe present paper serves as a base to understand the implications of digital transformation on sustainable development for businesses and societies.

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Section: Introductionmentioning

confidence: 99%

Digital transformation as a strategy to reach sustainability

Gómez-Trujillo

Gonzalez-Perez

2021

SASBE

Self Cite

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“…New technologies such as artificial intelligence, internet of things or blockchain are said to have a strong influence on the operation of enterprises in general and the accounting system in particular (Dai and Vasarhelyi, 2017; Smith, 2019; Ionescu, 2019; Qasim and Kharbat, 2020; Zhang et al , 2020; Demirkan et al , 2020; Maffei et al , 2021). Along with the development of technology and the emergence of more and more complex transactions, cross-border transactions require related parties to make efforts to achieve trust, honesty, transparency and information sharing (Dajani and Yaseen, 2016; Morgan et al , 2018; Gomez-Trujillo et al , 2021). These challenges will be easily achieved with blockchain technology.…”

Section: Introductionmentioning

confidence: 99%

Blockchain adoption in accounting by an extended UTAUT model: empirical evidence from an emerging economy

Afifa

Van²,

Van³

2022

JFRA

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Purpose The purpose of this study is to use an extended Unified Theory of Acceptance and Use of Technology (UTAUT) model to investigate the intention to use blockchain from the accountant's point of view. The proposed model is expected to provide the necessary incentives for accountants to adopt blockchain. The authors build external constructs based on discussions of blockchain properties for accounting such as accounting information quality, job relevance and trust. In addition, the study also considers computer self-efficacy and compatibility as factors related to practitioners’ blockchain acceptance. Design/methodology/approach By using the developed online-questionnaire, the data is collected from the responses of 317 accountants working in listed enterprises in Vietnam. The main analyzes are performed by Smart partial least squares structural equation modeling technique to present both direct and indirect effects on the intention to use blockchain. Findings Experimental results provide many interesting and valuable things. First, performance and effort expectancy have a positive influence on intention to use blockchain, while social influence has a lower influence. Second, trust has a direct and positive effect on effort and performance expectancy, as well as intention to use blockchain. Quite surprisingly, accounting information quality has a positive effect on performance expectancy, while job relevance has a negative effect. Fourth, computer self-efficacy and compatibility have a positive effect on effort expectancy. It is more interesting that the intention to use blockchain has nothing to do with compatibility. The results of this study also show that performance and effort expectancy play a mediating role in the indirect effects of trust, computer self-efficacy and compatibility on intention to use blockchain. Research limitations/implications The study shows that accountants in Vietnam have a high intention to use blockchain. This implies that the Vietnamese Government and the professional association should design training programs or open training sessions on blockchain. Accountants can clearly understand the importance of blockchain in their work as well as the positive effect of blockchain on performance. They are consulted on how to use blockchain. They also perceive that using blockchain is not too difficult, and the acceptance of this technology will be higher. Additionally, universities should put triple-entry accounting into their teaching, so accounting students can improve their skills and knowledge relevant to blockchain to meet their career needs in the future. Originality/value The study proposes an extended UTAUT model with external constructs built on blockchain's effects on accounting. The model makes more sense in promoting the use of blockchain in accounting.

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“…Senior healthcare managers must enthusiastically adopt BC and consumers must understand the great benefits afforded by BC use. Gomez-Trujillo et al emphasized that BC guarantees trust and transparency; if all individuals, industries, and other stakeholders maintain confidence in BC, long-term success is ensured [87]. Koster and Borgman found that BC adoption required the support of senior authorities and trust among partners [88].…”

Section: Resultsmentioning

confidence: 99%

Critical Dimensions of Blockchain Technology Implementation in the Healthcare Industry: An Integrated Systems Management Approach

et al. 2021

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In the digital era, almost every system is connected to a digital platform to enhance efficiency. Although life is thus improved, security issues remain important, especially in the healthcare sector. The privacy and security of healthcare records is paramount; data leakage is socially unacceptable. Therefore, technology that protects data but does not compromise efficiency is essential. Blockchain technology has gained increasing attention as it ensures transparency, trust, privacy, and security. However, the critical factors affecting efficiency require further study. Here, we define the critical factors that affect blockchain implementation in the healthcare industry. We extracted such factors from the literature and from experts, then used interpretive structural modeling to define the interrelationships among these factors and classify them according to driving and dependence forces. This identified key drivers of the desired objectives. Regulatory clarity and governance (F2), immature technology (F3), high investment cost (F6), blockchain developers (F9), and trust among stakeholders (F12) are key factors to consider when seeking to implement blockchain technology in healthcare. Our analysis will allow managers to understand the requirements for successful implementation.

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Trust, Transparency, and Technology: Blockchain and Its Relevance in the Context of the 2030 Agenda

Cited by 12 publications

References 26 publications

Digital transformation as a strategy to reach sustainability

Digital transformation as a strategy to reach sustainability

Blockchain adoption in accounting by an extended UTAUT model: empirical evidence from an emerging economy

Critical Dimensions of Blockchain Technology Implementation in the Healthcare Industry: An Integrated Systems Management Approach

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