Exploring Organizational Contexts in Blockchain Adoption: A Malaysian Public Sector Case Study

Auditing and other sectors influenced by blockchain have gained attention as potential transformative forces. However, due to the limited concrete evidence, many researchers remain sceptical about blockchain's impact. Most existing studies focus on the possible effects of blockchain on accounting practices and the profession rather than addressing issues within the public sector empirically. This study explores the organizational contexts that influence blockchain adoption in Malaysian public sector auditing, using qualitative data from Malaysian public sector auditors. The findings highlight that auditor competency is a significant barrier, while top management support and organizational innovativeness can facilitate the adoption process. This research is among the first to empirically identify contexts affecting blockchain adoption at the organizational level in public sector auditing, offering a valuable contribution to the accounting information systems (AIS) literature. By applying a well-established theoretical framework to public sector auditing, the study adds new dimensions to the potential blockchain adoption literature. The findings can guide the public sector in understanding the challenges of implementing blockchain auditing projects and developing appropriate solutions. Additionally, the insights are valuable to practitioners and AIS researchers seeking to understand blockchain auditing in different contexts.