What factors influence the intention to adopt blockchain technology in accounting education?

Abstract

This study examines the critical factors driving the adoption and integration of blockchain technology in accounting education. Employing a moderated model based on the technology acceptance model (TAM), the study investigates what motivates faculty members to adopt and integrate blockchain. Organizational support serves as a key moderating factor in this study. The study employed a quantitative approach, analyzing data from 191 faculty members at Indian universities and colleges using SmartPLS 4 software. The findings emphasize the significance of organizational support in shaping behavioral intentions, with notable effects on perceived usefulness and attitudes toward blockchain adoption. Additionally, perceived ease of use indirectly affects behavioral intentions through its impact on perceived usefulness and attitude. The moderated model explained 64% of the variance in behavioral intentions toward blockchain integration in accounting education. These results offer valuable implications for educational policy, not only in India but also in similar developing nations. By comprehending the relationship between organizational support and faculty members’ perceptions, policymakers can formulate strategies to effectively integrate blockchain technology into accounting education, encouraging innovation in university practices for the digital era.