...Marco Bellucci; Damiano Cesa Bianchi; Giacomo Manetti Purpose This study aims to review the academic literature on the utilization of blockchain in accounting practice and research to identify potential opportunities for further scientific investigation and to provide a framework for how...

... that motivate auditors to use blockchain technology (BT). Design/methodology/approach To this aim, this study uses an integrated theoretical frame merging the third version of the technology acceptance model (TAM3) and the unified theory of acceptance and use of technology (UTAUT). The analytical model...

...Enrique Bonsón; Michaela Bednárová Purpose Technological developments such as blockchain seem to be the next step in a digital era and might reshape the way we do business. They are expected to have an impact on both business and society in the next few decades. This paper aims to provide general...