Development of blockchain technology acceptance model in the context of management accounting concepts
Subject Areas :
Financial Economics
S. Sama Aleyasin
1
,
Zahra Poorzamani
2
1 - Accounting Department, Central Tehran Branch, Islamic Azad University, Tehran, Iran
2 - Department of Accounting, Central Tehran Branch, Islamic Azad University, Tehran, Iran (corresponding autho
Received: 2022-10-06
Accepted : 2022-12-07
Published : 2022-12-22
Keywords:
Technology acceptance model,
Cost management,
self-efficacy of managers,
Keywords: blockchain,
strategic position JEL classification: M41,
O32,
Abstract :
Abstract
Business development based on synchronization with the world's technology is inevitable. In this direction and in this research, the adoption of the developed model of blockchain technology based on some concepts of management accounting, including cost management, innovation, self-efficacy of managers, strategic position and social impact has been discussed. The research method is a correlational survey among 246 accountants of Tehran Stock Exchange companies and accounting professors, which has been addressed by using structural equation modeling with the partial least squares (PLS) method. The research findings have shown that the application The reality of blockchain is affected by the willingness to use blockchain, which is also affected by the variables of understanding the ease and usefulness of blockchain use, both of which are affected by cost management, and also the understanding of ease is affected by the innovation and self-efficacy of managers and understanding Utility is influenced by social influence. In addition to enriching the theoretical research literature, the research results can be used for the development of businesses in order to determine strategies aligned with the new blockchain technology that will be used in various financial and operational dimensions and internal and external reporting
References:
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