Blockchain technology is an indispensable solution for all professionals. However, auditors have not been adequately prepared to use blockchain technology. This study aims to examine the impact of technostress on auditors’ acceptance to use blockchain technology.
A model combining the technostress and factors from the technology acceptance model is proposed. Data were obtained from 142 auditors in the Big 4 and non-Big 4 firms through previously tested and validated questionnaires.
As hypothesized, the results show that technostress influences the perceived usefulness and ease of use of blockchain technology. This study finds that perceived ease of use and perceived usefulness are significant predictors of attitudes toward use decisions, while the latter is a significant predictor of behavioral intention to use blockchain technology. The results are valuable to accountants, auditors and audit firm managers.
This paper provides empirical evidence on the impact of technostress on auditor acceptance to use blockchain technology, which is deemed as a debate viewpoint.
