Factors influencing employees' intentions to adopt blockchain technology in accounting information systems in local government

KGROUND AND OBJECTIVES: The development of blockchain and the benefits it promises to enhance accountability have led many countries to adopt it in their e-government. The motivation for this study was the lack of studies examining the adoption factors of blockchain in the accounting information system in local governments. Explicitly, this study investigated employees' intentions to adopt blockchain technology within the AIS of Indonesian Local Government Units by combining the Technology Acceptance Model and the Unified Theory of Acceptance and Use of Technology as theoretical frameworks.METHODS: The research used a survey approach and focused on Local Government Units in the Yogyakarta Special Region Province. The respondents were employees using accounting software. The data were analyzed using the Partial Least Squares method.FINDINGS: The results indicated that facilitating conditions, trust, and performance expectancy positively influenced the perceived ease of use and perceived usefulness of blockchain technology. Specifically, trust had a strong positive effect on both ease of use (β = ۰.۴۲۴, p < ۰.۰۱) and perceived usefulness (β = ۰.۳۶۴, p < ۰.۰۱), while performance expectancy strongly influenced perceived usefulness (β = ۰.۴۲۹, p < ۰.۰۱). Facilitating conditions were found to impact ease of use significantly (β = ۰.۲۲۰, p < ۰.۰۱) but not perceived usefulness (β = ۰.۰۴۴, p > ۰.۰۵). Regarding employees' intention to adopt blockchain, ease of use positively influenced the intention (β = ۰.۱۶۸, p < ۰.۰۵), while perceived usefulness did not (β = ۰.۰۹۳, p > ۰.۰۵). Mediation analysis revealed that ease of use partially mediated the relationship between trust and intention to adopt (indirect effect = ۰.۰۵۰, p < ۰.۰۵) and fully mediated the relationship between performance expectancy and intention to adopt (indirect effect β = ۰.۰۷۱, p < ۰.۰۵). Conversely, perceived usefulness did not mediate the adoption intention (indirect effects β = ۰.۰۰۴, ۰.۰۴۰, and ۰.۰۳۴, respectively, p > ۰.۰۵).CONCLUSION: These findings provided valuable insights for policymakers and local leaders in enhancing adoption strategies for blockchain technology in local government’s AIS, particularly by focusing on trust, ease of use, and performance expectancy.

کلیدواژه ها:

Adoption ، Accounting information system ، Blockchain technology ، Employee intention ، local government