区块链技术及其在数字会计系统中的应用:来自约旦的启示

IF 3.3 Q1 BUSINESS, FINANCE
Manaf Al-Okaily, Dmaithan Al-Majali, Aws Al-Okaily, Tha’er Majali
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引用次数: 0

摘要

目的近来数字会计的发展极大地影响了企业的可持续生产流程。企业通常使用数字会计应用程序来实现运营程序自动化,并通过提高产出质量和可持续性来提高企业效率。因此,本研究旨在探讨在数字会计系统背景下直接和间接影响区块链技术采用的前因因素。设计/方法/途径本研究的数据来自 346 名在信息技术公司工作的会计人员。研究结果实证结果证实,区块链技术的采用受感知有用性的影响最大,同时还显示,感知易用性对区块链技术的采用有直接和间接的影响。原创性/价值根据研究人员的知识,本研究通过提出一个全面的研究模型,解决了文献中的一个重要研究空白,该模型有助于在约旦数字会计系统中提高区块链技术的使用率及其影响。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Blockchain technology and its applications in digital accounting systems: insights from Jordanian context

Purpose

The recent progress of digital accounting has significantly affected businesses’ sustainable production process. Businesses generally use digital accounting applications to automate their operational procedures and increase their corporate efficiencies through improved output quality and sustainability. Consequently, the purpose of this study is to look into the antecedent factors that directly and indirectly influence blockchain technology adoption in the context of digital accounting systems.

Design/methodology/approach

The data of the current study were obtained from 346 accountants working in information technology companies. Partial least squares structural equation modeling was used to test the research proposal model.

Findings

The empirical results confirmed that the adoption of blockchain technology is most considerably impacted by perceived usefulness, whereby it was also revealed that perceived ease of use has a direct and indirect effect on blockchain technology adoption.

Originality/value

According to the researchers’ knowledge, this study addresses a vital research gap in the literature by suggesting a comprehensive research model that can help garner enhanced usage of blockchain technology and its implications in digital accounting systems in the Jordanian context.

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来源期刊
CiteScore
5.80
自引率
16.00%
发文量
65
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