What the study found
The study found that accountants’ intentions to use blockchain technology were significantly influenced by performance expectancy, compatibility, trust, and accounting information quality. Performance expectancy means the expectation that a technology will improve job performance.
Why the authors say this matters
The authors suggest these findings matter because blockchain technology in accounting information systems is described as offering benefits for data integrity, transparency, and the productivity of the accounting profession. They also conclude that Indonesian accountants place strong emphasis on expected performance improvements and the reliability of information when considering adoption.
What the researchers tested
The researchers examined factors affecting accountants’ intention to adopt blockchain technology in financial accounting systems. They tested core UTAUT (Unified Theory of Acceptance and Use of Technology) constructs—performance expectancy, effort expectancy, and social influence—along with knowledge, job relevance, accounting information quality, trust, and compatibility.
What worked and what didn't
Using purposive sampling, the study collected data from 137 accountants in Indonesia and analyzed them with SEM-PLS (structural equation modeling with partial least squares) using SmartPLS 3.0. The significant influences reported were performance expectancy, compatibility, trust, and accounting information quality; effort expectancy, social influence, knowledge, and job relevance were included in the model, but the abstract does not report them as significant.
What to keep in mind
The abstract does not describe detailed limitations. The findings are based on 137 accountants in Indonesia, so the available summary does not state whether the results apply beyond this group.
Key points
- Accountants’ intention to use blockchain technology was significantly linked to performance expectancy, compatibility, trust, and accounting information quality.
- The study also tested effort expectancy, social influence, knowledge, and job relevance, but the abstract does not report these as significant.
- Data came from 137 accountants in Indonesia and were analyzed with SEM-PLS using SmartPLS 3.0.
- The authors note blockchain technology in accounting information systems is associated with data integrity, transparency, and productivity benefits.
- The authors conclude Indonesian accountants emphasize expected performance improvements and reliable information when considering adoption.
Disclosure
- Research title:
- Performance expectancy, trust, compatibility, and information quality shaped blockchain intention
- Authors:
- Niniek Adenia, Dwi Marlina Wijayanti
- Institutions:
- Cardiff University, Sunan Kalijaga State Islamic University Yogyakarta, Sunan Kalijaga State Islamic University Yogyakarta
- Publication date:
- 2026-06-29
- OpenAlex record:
- View
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