IDEAS home Printed from https://ideas.repec.org/a/ids/ijbisy/v41y2022i2p157-176.html
   My bibliography  Save this article

Determinants for the utilisation of blockchain technologies for accounting in Kuwait

Author

Listed:
  • Issam A.R. Moghrabi
  • Kameleddine B. Benameur

Abstract

This paper investigates the major determinants influencing accountants' intentions to utilise blockchain technologies (BCTs) in conducting accounting practices in Kuwait. A variant of the technology acceptance model (TAM) is used to assess the intention to use the technology. A survey based on a sample of 714 accountants and accounting faculty revealed that around 636 have the willingness to adopt BCT in a classroom context. Using hierarchical regression analysis, results reveal that unexpectedly the perceived ease of use does not have the anticipated impact on the intention to use BCT, whereas usefulness, compatibility, subjective norms and attitudes have a direct influence to the intentions to use BCT for academic activities. Findings of the study show that TAM can be customised and used in a non-conventional setting such as BCT. This study is one of the rare attempts to analyse factors influencing accountants' adoption of BCT in a developing economy.

Suggested Citation

  • Issam A.R. Moghrabi & Kameleddine B. Benameur, 2022. "Determinants for the utilisation of blockchain technologies for accounting in Kuwait," International Journal of Business Information Systems, Inderscience Enterprises Ltd, vol. 41(2), pages 157-176.
    • Handle: RePEc:ids:ijbisy:v:41:y:2022:i:2:p:157-176
    as

    Download full text from publisher

    File URL: http://www.inderscience.com/link.php?id=126129
    Download Restriction: Access to full text is restricted to subscribers.
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ids:ijbisy:v:41:y:2022:i:2:p:157-176. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sarah Parker (email available below). General contact details of provider: http://www.inderscience.com/browse/index.php?journalID=172 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.