Blockchain as a Strategic Governance Infrastructure: Organizational Transparency, Control, and Change

ABSTRACT This study examines Blockchain Technology Integration in accounting and auditing as a governance infrastructure rather than a standalone tool. Using a sequential mixed‐methods approach, we combine survey evidence from 500 professionals with 15 semi‐structured interviews to test whether deeper integration improves transparency and fraud prevention, and to explain when those gains hold. The results show positive associations with clearer audit trails, stronger audit evidence, and stronger fraud prevention, with larger gains where assurance capability and digital maturity are higher. Interview evidence links these effects to tamper‐evident records, faster traceability, and earlier exception visibility, while also showing the constraining role of legacy systems, governance design, skills gaps, and regulatory uncertainty. The study contributes a more precise account of how blockchain reshapes monitoring and verification in audit workflows. Because the design is cross‐sectional and self‐reported, the findings should be read as robust associations rather than causal estimates. Future research should use longitudinal designs, sector‐specific comparisons, and cost–benefit analysis.