Factors affecting accountants’ intention to use blockchain technology

Abstract The application of blockchain technology in accounting information systems provides significant benefits for improving data integrity, transparency, and the productivity of the accounting profession. Therefore, this study examines the factors that influence accountants’ intentions to adopt blockchain technology in financial accounting systems. The proposed determinants consist of core UTAUT constructs (performance expectancy, effort expectancy, and social influence) along with external variables including knowledge, job relevance, accounting information quality, trust, and compatibility. Using a purposive sampling technique, data were collected from 137 accountants in Indonesia and analyzed using SEM-PLS with SmartPLS 3.0. The findings indicate that accountants’ intentions to use blockchain technology are significantly influenced by performance expectancy, compatibility, trust, and accounting information quality. These results suggest that Indonesian accountants place strong emphasis on expected performance improvements and the reliability of information produced when considering the adoption of blockchain technology.