...Abeer F. Alkhwaldi; Manal Mohammed Alidarous; Esraa Esam Alharasis Purpose This article aims to extend the Unified Theory of Acceptance and Use of Technology (UTAUT) model to understand the factors affecting the usage behavior of Blockchain from accountants' and auditors’ perspectives and its...

...Adriana Tiron-Tudor; Delia Deliu; Nicoleta Farcane; Adelina Dontu Adriana Tiron-Tudor can be contacted at: adriana.tiron.tudor@gmail.com The purpose of this paper is to facilitate blockchain innovation immersion in accountancy organizations by providing tools that allow organizations...

...Marco Maffei; Raffaela Casciello; Fiorenza Meucci The ratio and functionality of blockchain combine perfectly with the underlying logic of accounting systems. This is because the immutability of the transactions recorded in the blockchain process, the strong ongoing control of the procedures...

...Alan Lowe The adoption of DRG coding may be seen as a central feature of the mechanisms of the health reforms in New Zealand. This paper presents a story of the use of DRG coding by describing the experience of one major health provider. The conventional literature portrays casemix accounting...