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Determinants of Blockchain Adoption in Accounting: A Case Study Analysis

In: Technology-Driven Transformation

Author

Listed:
  • Alessandro Scaletti

    (“Parthenope” University of Naples)

  • Sabrina Pisano

    (“Parthenope” University of Naples)

  • Domenica Lavorato

    (“Parthenope” University of Naples)

Abstract

This study explores the factors that influence the company’s decision to adopt blockchain technology in accounting. To achieve this aim, the research employs the Technology-Organization-Environment framework and adopts a qualitative case study methodology, focusing on a leading provider of innovative solutions for document management and collaboration. The findings show that the blockchain solution enhances the company’s overall information system by improving the reliability and transparency of accounting records, increasing transaction traceability, and reducing costs and human error. Moreover, the results highlight that technological factors play a more significant role than organizational or environmental factors in the adoption process. This study contributes to the literature on blockchain by offering empirical evidence from the perspective of a blockchain provider. It also adds to previous research by examining blockchain adoption within the aviation industry. From a practical perspective, the research provides suggestions to companies that want to adopt blockchain by revealing the antecedents of the implementation, especially regarding the supply chain.

Suggested Citation

  • Alessandro Scaletti & Sabrina Pisano & Domenica Lavorato, 2025. "Determinants of Blockchain Adoption in Accounting: A Case Study Analysis," Lecture Notes in Information Systems and Organization, in: Aizhan Tursunbayeva & Francesco Virili & Alessio Maria Braccini (ed.), Technology-Driven Transformation, pages 273-288, Springer.
    • Handle: RePEc:spr:lnichp:978-3-032-01396-5_16
    DOI: 10.1007/978-3-032-01396-5_16
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