Sustainable Transformation of the Accounting and Auditing Profession: Readiness for Blockchain Technology Adoption Through UTAUT and TAM3 Frameworks

This study examines the readiness of the accounting and auditing profession to adopt disruptive innovations, with a particular focus on sustainable digital transformation. It investigates the factors influencing auditors’ and accountants’ intention to adopt blockchain technology (BT) as a sustainable digital infrastructure that enhances transparency, accountability, traceability, and operational efficiency. The research integrates the Unified Theory of Acceptance and Use of Technology (UTAUT) with the third iteration of the Technology Acceptance Model (TAM3), providing a comprehensive framework for understanding the sustainable adoption of emerging technologies. A quantitative research design was employed through an online questionnaire, collecting empirical data from 394 prospective and existing blockchain users within the accounting and auditing professions in Saudi Arabia. Data validation and hypothesis testing were conducted using Structural Equation Modeling (SEM) with Smart-PLS software (version 4.1.0.8). The results reveal a strong and significant positive influence of performance expectancy (PE), effort expectancy (EE), and social influence (SI) on intention to use (IU). Additionally, PE is positively and significantly associated with job relevance (JR) and output quality (OQ). Conversely, computer self-efficacy (CSE) shows no significant impact on EE, while compatibility (CO) positively influences EE but not IU. Moreover, EE has a substantial effect on PE. These findings contribute to the growing discourse on how disruptive ICTs are reshaping the accounting and auditing profession while supporting sustainable digital transformation. The study provides practical insights for policymakers, regulators, corporate leaders, and blockchain providers seeking to leverage BT not only for technological efficiency but also to advance long-term organizational sustainability and responsible governance.