Sultan Alzyoud, Hashem Alshurafat, Ibrahim N. Khatatbeh
Purpose This study aims to explore the factors affecting investment behaviour in cryptocurrencies among Jordanian investors. Specifically, it aims to assess how various motivational and behavioural drivers impact the intention to use cryptocurrencies, grounded in the Unified Theory of Acceptance and Use of Technology 2 (UTAUT2) framework. The choice of Jordan as the research context is particularly relevant due to the lack of adequate regulations on cryptocurrency investment. Design/methodology/approach This study uses a quantitative research approach, using an online survey as the primary method for data collection. The final data set consists of 285 responses collected through a self-administered questionnaire to cryptocurrency users in Jordan. Next, structural equation modelling (SEM) was used to test the developed theoretical framework based on the UTAUT2 model. Findings The findings reveal that performance expectancy, trust, hedonic motivation and price value significantly enhance the intention to invest in cryptocurrencies, with performance expectancy acting as a mediator. Effort expectancy is not directly related to behavioural intention; however, it positively impacts performance expectancy, validating the mediation hypothesis. Trust affects both the intention to use and the performance expectancy, reinforcing its role as a mediator in cryptocurrency adoption. Hedonic motivation and price value also positively affect the intention to use cryptocurrency. In contrast, social influence and facilitating conditions do not significantly impact behavioural intention, suggesting that cryptocurrency adoption decisions are less influenced by external opinions or the availability of necessary conditions. The findings also show that the demographic profiles of the cryptocurrency users were young, educated males, which suggests a demographic skew in cryptocurrency usage in Jordan. Originality/value This study innovatively adapts the UTAUT2 model, focusing on the mediating role of performance expectancy between effort expectancy, trust, and behavioural intention. This study pioneers by examining the mediation effect of performance expectancy, showing how users' ease in using cryptocurrencies positively affects their belief in positive outcomes, subsequently influencing their behavioural intention to use cryptocurrencies. Moreover, this study sheds light on the factors driving cryptocurrency adoption in developing countries like Jordan. It also underscores the demographic trends in cryptocurrency use and proposes targeted recommendations for policymakers and cryptocurrency platforms to foster more inclusive and informed investment environments.
Christian Zeiß, Myriam Schaschek, Lisa Straub, Christoph Tomitza · 5 authors
Abstract After the initial surge in decentralized finance, widespread public adoption did not materialize. A predominant portion of the populace harbors distrust towards the crypto asset market. Conversely, banks, serving as intermediaries in financial management, enjoy heightened trust. The contemporary development within the banking sector indicates an inclination towards integrating into the crypto asset market. This integration results in new business models for banking institutions and emergent opportunities for their clientele. Prior research addresses perceptions surrounding cryptocurrencies. The present research augments this field by investigating the acceptance of crypto assets. Specifically, we conducted an empirical user study to analyze investing behaviors. By adapting the theoretical framework of the technology acceptance model to the unique characteristics of crypto assets, we highlight acceptance drivers. Notable variances in awareness of crypto assets affect investment decisions. The findings of this study contribute to social welfare by identifying impediments to sustainable investment practices. Additionally, these insights facilitate a more sophisticated comprehension of strategic alternatives available to banking institutions.
A adoção das tecnologias associadas à denominada web3 em diversos setores do mercado originaram oportunidades que, por sua vez, levantam novos desafios e barreiras ao seu uso e benefício por parte da população em geral. Entre esses desafios destaca-se o carácter ainda relativamente pouco conhecido do funcionamento de conceitos relacionados com a blockchain tais como smart contracts e NFTs, que se encontram na base de uma nova gama de produtos digitais, e que como tal, ainda desconhecidos por parte de um público tecnologicamente menos literato. O Design da Experiência e a Usabilidade surgem como áreas com o potencial de realizar a ligação entre a complexidade tecnológica desta nova categoria de produtos digitais e as práticas online da população em geral. A presente dissertação pretende investigar, através do design, abordagens de desenho de interfaces que tornem a adoção de produtos digitais associados à web3 mais fáceis de usar, através da identificação e reflexão das diferenças conceptuais e tecnológicas desta categoria de produtos em relação a outras tecnologias de uso mais estabelecido. Para tal, foi desenhada a interface de uma plataforma que conjuga um serviço de oferta de música através de stream, que permite ao ouvinte, através das tecnologias da web3, ser potencialmente co-proprietário desses mesmos conteúdos.
Purpose This study pioneers the investigation into the determinants influencing Malaysian investors' intentions towards Non-Fungible Token (NFT) investments, utilizing an extended Unified Theory of Acceptance and Use of Technology (UTAUT) framework. It explores the burgeoning interest in NFTs within the Malaysian market, an emerging economy, and identifies the behavioral adoption determinants critical for NFT investment decisions. Design/methodology/approach Adopting a quantitative methodology, the research engaged 183 experienced Malaysian investors through a structured online questionnaire survey. The study employed regression analysis to assess the impact of Performance Expectancy, Effort Expectancy, Social Influence, Facilitating Conditions, Perceived Usefulness, Social Support and Perceived Trust on NFT investment intentions. Findings The findings reveal that Performance Expectancy and Social Support significantly predict the intention to invest in NFTs, accounting for 47% of the variance in investment intentions. The study highlights the crucial role of perceived benefits and community support in shaping Malaysian investors' engagement with NFTs, amidst the complexities of the digital asset landscape. Research limitations/implications The study acknowledges the limitation posed by its sampling method and size, suggesting the need for broader investigations that include a more diverse demographic to enhance the generalizability of the findings. Future research could further delve into the specific behaviors, motivations and challenges of NFT investors and creators. Practical implications The significant predictive power of Performance Expectancy indicates a primary financial motivation among Malaysian NFT investors, suggesting policymakers consider regulations that foster innovation and growth in the NFT sector while safeguarding investors. The study also underscores the importance of community support, pointing towards the development of platforms that facilitate knowledge sharing among NFT enthusiasts. Social implications By demonstrating the pivotal role of social support in the NFT investment decision-making process, the research implies a powerful sense of community among investors in the digital asset space. It suggests the potential of NFTs to foster a more inclusive and accessible market for creative industry entrepreneurs, facilitating direct engagement and profit realization. Originality/value This research marks a significant departure from existing studies by tailoring the UTAUT model specifically to the NFT investment context in Malaysia. It unveils the nuanced dynamics influencing NFT investment intentions, emphasizing the unique contributions of Performance Expectancy and Social Support, thus providing a fresh perspective on NFT adoption in emerging markets.
Purpose This study aims to examine blockchain's effect on the accounting profession. In other words, this study seeks to answer whether blockchain can affect the accounting profession. Design/methodology/approach The statistical population of this study comprises two groups. The first group includes accountants and external auditors working for Iranian audit firms, and the second group consists of accounting professors. Finally, 743 participants are selected as the research sample using the Cochran sample selection method. In this study, partial least square tests are used to examine the effect of the independent variable on dependent variables. Findings The results of this study demonstrate that blockchain has a positive and significant effect on the payroll system, risk management and financial systems. Moreover, the results indicate that blockchain does not affect the audit process. Originality/value As no research has yet examined the effect of blockchain on the accounting profession in Iran, the results of this study can provide the public with helpful information and add to the relevant literature.
This research presents a way to crowdfunding that improves security, trust, and transparency in the process by utilizing smart contracts and blockchain technology. The method gives contributors a significant say in project choices by utilizing tokenization and decentralized autonomous organizations (DAOs). The report places special emphasis on how important fraud prevention, transparency, and identity verification are in the crowdfunding environment. A thorough case study demonstrates the advantages of decentralization, transparency, and security in the context of a decentralized equity crowdfunding process. It highlights how blockchain-based crowdfunding might change the crowdfunding industry and emphasizes its disruptive potential. There is potential for both project creators and backers in this paradigm change towards decentralization and transparency, which also has wider ramifications for the digital age finance ecosystem. The proposed system is implemented as a web application and integrated with the Ethereum and meta mask platforms for simulation.
Blockchain technology, along with cryptocurrencies like Bitcoin, Ethereum, and stablecoin represent potential advancements that could change the financial industry. Stablecoins, have established a presence could change the traditional mechanisms of global economy. Nonetheless, consumer adoption of these technologies has been slightly slow. Many aspects and gaps are still not filled in the literature about these new technologies. In this research, using the technology acceptance model (TAM) to see the factors behind the intention to use cryptocurrencies as a payment method by examining the brand image role in the intention to use cryptocurrencies and blockchain technologies for payment methods. The research has been done through an online survey, distributed between group of people with different backgrounds in Türkiye. The survey was conducted in Turkish, and all scales and measurements have been tested and approved in previous studies. The findings indicate that brand image impacts the intention to use cryptocurrencies and blockchain technology transactions. Also, the strongest relation is between attitude (A) and brand image (BI) these finding highlight the importance of brand image in driving consumer’s attitude and intention to use cryptocurrencies as payment method. Moreover, we discuss in the conclusion.
This study explores the adoption of blockchain technology within the Ethiopian National Quality Infrastructure (NQI). Data from 178 professionals representing various organizations and roles were collected to investigate key adoption factors. By integrating the Technology Acceptance Model (TAM) and the Technology-Organization-Environment (TOE) framework, external factors (Technology Compatibility, Relative Advantage, Government Support, and Policy) and internal factors (perceived usefulness, perceived ease of use, and intention to use) were examined. A dual-stage analytical approach involving partial least square-based structural equation model (PLS-SEM) and artificial neural network (ANN) analyses was employed. The findings emphasize the significance of technological compatibility, perceived usefulness, and top management support as determinants of blockchain adoption in the NQI. Particularly, the compatibility of the existing system emerges as the most influential factor in adopting blockchain technology within the Ethiopian NQI. This study enhances the understanding of blockchain adoption within the NQI context, providing valuable insights for successful implementation. It contributes to the existing knowledge in this area and offers practical implications for quality infrastructure management.
Richa Vivek Savant, S Navin Sunder, M Spoorthi, Shinu M. Rajagopal · 5 authors
Conventional crowdfunding methods frequently involve intermediaries, lack transparency, encounter regulatory challenges, and are not highly secure. Instead, a blockchain-based agreement can be formed, carried out, and enforced between members without the assistance of a third party. To achieve this, creating smart contracts, with blockchain-compatible executable code, is crucial. Additionally, cryptocurrency can be used, for which crypto wallets can securely store private keys, giving users access, control, and ownership over their digital assets while also encouraging decentralization and interoperability. Crypto wallets protect users’ assets against cyber threats and unauthorized access by utilizing technologies like encryption, two-factor authentication, and multi-signature support to provide strong authentication and protection. Using a web3 platform like Thirdweb eliminates the need for an administrator by providing automated tools and infrastructure that streamline the creation, management, and deployment of decentralized applications. This study proposes the use of web3 technology to create a multi-user cross-platform blockchain-based crowdfunding DApp which employs Ethereum, smart contracts via solidity and crypto wallets for decentralized fundraising.
Purpose This study explores the factors impacting user adoption and trust in blockchain-based food delivery systems, with a spotlight on the Open Network for Digital Commerce (ONDC). In the evolving food delivery sector, blockchain offers transparency and efficiency. Through the Unified Theory of Acceptance and Use of Technology (UTAUT) lens, this research provides insights for businesses and policymakers, highlighting the importance of blockchain’s integration into food delivery. Design/methodology/approach The research employed the UTAUT and its extensions as the theoretical framework. A structured questionnaire was developed and disseminated to users of the ONDC platform, and responses were collected on a seven-point extended Likert scale. The analyses were undertaken employing the partial least squares (PLS) methodology and structural equation modelling (SEM). Findings Key factors like performance expectancy, effort expectancy and social influence were found influential for adoption. Trust played a central role, while perceived risk didn’t significantly mediate the adoption process. Digital culture didn’t significantly moderate the adoption intention. Originality/value This research adds to the existing body of knowledge by providing empirical insights into user adoption and trust in blockchain-based food delivery platforms. It is among the pioneer studies to apply the UTAUT model in the realm of blockchain-based food delivery platforms, thereby offering a unique perspective on the dynamics of user behaviour in this emerging field.
Abstract This study examines the critical factors driving the adoption and integration of blockchain technology in accounting education. Employing a moderated model based on the technology acceptance model (TAM), the study investigates what motivates faculty members to adopt and integrate blockchain. Organizational support serves as a key moderating factor in this study. The study employed a quantitative approach, analyzing data from 191 faculty members at Indian universities and colleges using SmartPLS 4 software. The findings emphasize the significance of organizational support in shaping behavioral intentions, with notable effects on perceived usefulness and attitudes toward blockchain adoption. Additionally, perceived ease of use indirectly affects behavioral intentions through its impact on perceived usefulness and attitude. The moderated model explained 64% of the variance in behavioral intentions toward blockchain integration in accounting education. These results offer valuable implications for educational policy, not only in India but also in similar developing nations. By comprehending the relationship between organizational support and faculty members’ perceptions, policymakers can formulate strategies to effectively integrate blockchain technology into accounting education, encouraging innovation in university practices for the digital era.
Simon Wong, John Kun Woon Yeung, Yui‐yip Lau, Tomoya Kawasaki · 5 authors
Inspired by the discontinuation of the blockchain platform TradeLens, co-developed by IBM and Maersk, due to the lack of the involved supply chain stakeholders’ adoption, a critical literature review on the models of supply chain stakeholders’ adoption of blockchain applications was conducted. This review is significant as it provides insights into the exploration of a more universal approach to investigate which factors really influence blockchain adoption, which is a pre-requisite for the technical sustainability of blockchain technology in supply chains. As observed in the review, the technology acceptance model (TAM), the technology–organization–environment (TOE) framework, and the unified theory of acceptance and use of technology (UTAUT) are frequently used in the literature, but little attention has been paid to whether blockchain technology fits the users’ tasks in understanding blockchain adoption in the supply chain. Among the technology adoption theories, task–technology fit (TTF) considers whether a technology fits the tasks, but only two previous studies involved the use of TTF. This study discusses the suitability of these existing models of technology adoption for blockchain applications in supply chains and comes up with a new unified model, namely TOE-TTF-UTAUT. This review also has implications for a more appropriate conceptual research design using mixed methods.
Financial technologies (FinTech) and decentralized finance (DeFi) are revolutionizing traditional banking services, a trend that has accelerated during the COVID-19 pandemic. Understanding their impact on sustainable development goals (SDGs) is essential as these technologies influence core financial services. Research indicates FinTech companies in developed and developing countries play crucial roles in addressing challenges like poverty, financial inclusion, and environmental sustainability, contributing significantly to SDGs. This chapter offers a comprehensive bibliometric review of FinTech, DeFi, and SDGs, mapping the research evolution, identifying key contributors, and underscoring emerging trends. It fills a gap in the literature by systematically analyzing FinTech and DeFi's role in achieving SDGs, providing insights for stakeholders navigating these intersecting domains.
Although blockchain technology has the potential to enhance social sustainability, less is known about how this improvement occurs. This study has focused on I.T firms and investigated the interrelationship among blockchain technology, social networks, social trust, and social sustainability. Our results show that blockchain does not directly influence social sustainability unless mediated by social networks and trust. Policymakers should invest in capacity-building programs to educate and train stakeholders on the potential benefits and challenges of blockchain technology, as well as foster strong social networks and build trust among individuals and organizations involved in blockchain initiatives, to maximize the transformative potential of blockchain for social sustainability outcomes.
The development of cryptocurrencies has altered traditional economic institutions and financial inclusion. This study investigates the complicated relationships between education, digital literacy, cryptocurrency views, and financial inclusion in virtual economies, addressing a key gap in comprehending the disruptive dynamics of emerging financial technologies. Undergraduate, postgraduate, and PhD students from private universities in Delhi NCR were polled using a standardized questionnaire with a 5-point Likert scale. According to the study, higher education boosts digital literacy, cryptocurrency opinions and financial inclusion. Although education is critical for financial inclusion, the link between positive attitudes about cryptocurrencies and financial inclusion remains uncertain. As virtual currencies expand, these results urge policymakers and educators to concentrate on digital literacy and positive attitudes in order to promote inclusive financial ecosystems.
K. M. Anwarul Islam, Fandi Omeish, Serajul Islam, Adel Sarea · 5 authors
This study aims to investigate the influencing factors of consumers’ willingness to buy cryptocurrency in Malaysia. The targeted population of this study was Malaysian citizens who had knowledge about digital currency such as cryptocurrency. In this study, the data collection process was completed using an online survey questionnaire from several social media groups in Malaysia. They were sent a survey invitation to take part in, and after their approval, their responses were gathered. Five-point Likert scale has been used, where ‘1’ stands for “strongly disagree” and ‘5’ stands for “strongly agree”, to find out the item-wise questionnaire. The final sample size was n = 620. Moreover, 5% significance level and SPSS software were used to analyze the data and evaluate the hypotheses. The outcome of this study exposes that the perception of the price value of the cryptocurrency, perceived trust, and perceived security measure positively and significantly affect consumers’ willingness to buy cryptocurrency. Overall, these variables can explain 49.50% (R2 = 0.495) of the variance in predicting consumers’ willingness to buy cryptocurrency. It is found that among the three determinants, perceived trust (β = 0.569) in cryptocurrency had the highest impact on the intention among Malaysian consumers compared to other variables. This study contributes to the limited existing literature concerning Bitcoin and digital currencies, offering insights that can aid scholars in comprehending the significance of cryptocurrency and delineating its predominant impacts within the Malaysian cryptocurrency space.
Introduction Blockchain technology was first introduced in 2008 as a peer-to-peer electronic payment system. This technology has since attracted widespread attention in the field of scientific research as well as industry. Blockchain has been examined from various aspects. For example, a body of research examines how blockchain's decentralized approach could completely disrupt current business models, financial systems, organizations, and civil governance. Arguably, the clearest evidence of the growth and pervasiveness of this technology is the combined blockchain market capitalization reaching more than 2.6 trillion cryptocurrencies in 2024. In addition, development activity has been steadily growing over the past decade, and numerous projects have been launched to improve the core design of the blockchain (Bitcoin) (such as Ethereum, Kava, and Solana blockchains, etc.). Several articles have systematically reviewed the studies conducted in the field of blockchain in the country using the meta-combination method, all of which focus on the review of foreign articles. Due to the growth and widespread use of blockchain technology in the country and the increase in the scope of domestic research related to it, a systematic review of the research conducted inside the country also seemed necessary. In this regard, the aim of this article is to systematically review internal articles in the blockchain field, focusing on the human-computer interaction (HCI) field of study. Methods and Materoal In this research, we have used the qualitative meta-method for a systematic review of blockchain research. A systematic review is a method of identifying, evaluating, and interpreting past research related to a research question, topic area, or phenomenon of interest. The focus of this review is to summarize the HCI literature on blockchain technology. We organized this literature review in four comprehensive steps, following the PRISMA systematic review protocol. Resultss and Discussion We found that the articles in our sample adopted one of the following two perspectives. They conducted their research either on blockchain technology (74 articles, 66) or specifically on cryptocurrencies (37 articles, 34). Articles related to blockchain technology mainly discuss the understanding of users' motivation, perceived risks and the application of this technology, and articles related to cryptocurrencies also deal more with the jurisprudential and legal aspects of cryptocurrencies and the analysis of transaction risks and user experience. Most empirical studies that deal with people evolve around cryptocurrency, while contributions to blockchain often lead to products or evaluations of financial and administrative systems. After providing an overview of blockchain research in the HCI community, we present and discuss the salient themes that emerged from the literature review. We identified 4 main themes: Decentralized economy and smart contracts (13 articles, 12) Users' understanding and participation of blockchain technology and cryptocurrencies (48 articles, 43) Application of blockchain technology in a specific field (34 articles, 31) Jurisprudence and legal issues around blockchain and cryptocurrencies (16 articles, 14). Conclusion After completing the systematic review of domestic articles, the most interesting point for us is the difference between domestic articles and international topics. As mentioned in some parts of the article, there are three general interests in the international research space that are less observed in domestic research. The first is issues related to the concept of trust in blockchain technologies. The second is the issues related to technical infrastructure and generally the way of socio-technical interactions in society, and the third is related to blockchain-based micro-projects such as Ethereum, Kava, Solana, etc., which are not considered in Iran. The blockchain ecosystem has experienced rapid growth over the past decade. While until recently, Ethereum was the only widely used blockchain platform supporting decentralized applications, today several new blockchains (such as Solana, Kava, Polkadot, Terra, etc.) have been launched for decentralized applications. Many believe that this new generation of blockchains, which now offer instant transactions with low transaction fees, promises the third generation of the web. Web 1.0 allowed users to read (consume) content on the Internet. Web 2.0 added authoring options and the ability to generate content, thereby enabling rich interactive Internet applications. Powered by blockchain, Web 3.0 now adds the ability to own, create, and distribute digital assets. The first signs of this paradigm shift are the emergence of decentralized finance (DeFi) and non-fungible tokens (NFT), which so far account for more than two-thirds of transactions on the Ethereum blockchain and are driving user adoption of Ethereum. These topics and developments are being noticed by researchers all over the world, but we did not find any study in these fields inside the country. This issue is particularly important from the aspect that Web 3.0 challenges human interaction and cooperation on the Internet and, in a sense, mixes the human and technological space together.The need to pay attention to these research fields as well as the acceptance of interdisciplinary studies (specifically socio-technical studies) should be taken into account in order to open a gate for understanding the fast-paced global technological developments in the space of social studies and a field for presenting theories. To provide a new society in accordance with the socio-cultural context of Iranian society.  
Luay Jum’a, Marwan Mansour, Dominik Zimon, Peter Madzík
Purpose This study aims to investigate the intention to use blockchain technology (BT) in the context of supply chain (SC) operations through an integrated technology adoption framework using two well-known models, the unified theory of acceptance and use of technology (UTAUT) and the technology acceptance model (TAM). Moreover, the study looked at the direct effect of TAM and UTAUT elements on attitude toward BT, as well as the role of attitude toward BT as a mediator between TAM and UTAUT elements and intention to use BT. Design/methodology/approach The study used a quantitative research method, and a structured questionnaire was used to gather primary data. The final sample, drawn using a convenience sampling that consisted of 273 managers from the Jordanian manufacturing sector. Structural equation modeling statistical method was conducted using the Smart PLS program to test hypotheses in the proposed study framework. Findings The study has provided intriguing results. It found that two UTAUT elements, namely performance expectancy and social influence and one TAM element, namely perceived usefulness, have a significant impact on the attitude toward BT. Besides that, the study found that attitude toward BT significantly mediated the relationship between UTAUT-TAM elements and intention to use BT. The findings revealed that three elements namely performance expectancy, social influence and perceived usefulness have statistical significance on intention to use BT through the mediation of attitude. Finally, there is a direct significant positive relationship between the attitude toward BT and intention to use it. Research limitations/implications The study helps decision-makers, South Carolina practitioners and academics recognize the fundamental factors that increase manufacturing firms’ intentions to use blockchain in their SCs. This gives decision-makers a better understanding of why users accept or reject BT, as well as how to improve user acceptability through technological design. Future studies should seek for a bigger sample size and use random sampling techniques. Furthermore, the study should be replicated in other industries or developing countries to validate the findings. Originality/value There is a scarcity of studies identifying the factors that increase blockchain adoption intention in SCM and developing countries. This study differs in that it examines BT intention to use in the context of SC using an integrated technology adoption framework that uses two well-known models, UTAUT and TAM, whereas other studies typically use only one model/theory. Moreover, given the importance of attitude in behavior, this study also investigated the effect of TAM-UTAUT elements on attitude toward BT, as well as the role of attitude toward BT as a mediator between TAM and UTAUT elements and intention to use BT.
Abeer F. Alkhwaldi, Manal 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 impact on their performance. Design/methodology/approach A quantitative research approach employing a web-based questionnaire was applied, and the empirical data were gathered from 329 potential and current users of Blockchain in the accounting and auditing profession in Jordan. The analytical model was based on structural equation modeling (SEM) using AMOS 25.0. Findings The experimental findings of the structural path confirmed that performance expectancy (PE), social influence (SI), Blockchain transparency (BT) and Blockchain efficiency (BE) were significantly affecting individuals’ behavioral intention (BI) toward the use of Blockchain-based systems and helped to explain (0.67) of its variance. Also, BE has a positive significant impact on PE. Whereas, in contrast to what is anticipated, the influence of effort expectancy (EE) on BI was not supported. Additionally, users’ intentions were found to affect the actual usage (AU) behavior and helped to explain (0.69) of its variance. The outcome variables proposed in this study: knowledge acquisition (KACQ) and user satisfaction (USAT) were significantly influenced by the AU of Blockchain technology. Practical implications This study outlines practical implications for government, policymakers, business leaders and Blockchain service providers aiming to exploit the advantages of Blockchain technology (BCT) in the accounting and auditing context. Originality/value To the best of the authors’ knowledge, this article is one of the few studies that offer an evidence-based perspective to the discussions on the effect of disruptive and automated information and communication technologies (ICTs), on the accounting and auditing profession. It applies an innovative approach to analysis through the integration of UTAUT, contextual factors: BT and BE, besides two outcome factors: KACQ and USAT within its theoretical model. This study extends and complements the academic literature on information technology/information systems acceptance and use by providing novel insights into accountants' and auditors’ views.
This study evaluates the impact of financial technology usage, social media influencer presence, and investment experience on cryptocurrency investment decisions, considering financial literacy as a moderating factor. Financial technology refers to using technology in financial systems to create new service products, technologies, and business models. Social media influencers have gained fame and exert significant influence over their followers on social media platforms. Meanwhile, investment experience encompasses the duration of an investor's experience in trading transactions. Data for the study were obtained through a Google Form questionnaire distributed via social media to cryptocurrency investors aged 20 to 30 in the Jabodetabek area. Convenience sampling technique was employed to obtain a sample of 192 respondents. Data analysis was conducted using the SEM-PLS method with SmartPLS software. The results indicate that using financial technology and social media influencers positively influences cryptocurrency investment decisions, while investment experience does not significantly impact. However, financial literacy does not strengthen the influence of financial technology usage, social media influencers, and investment experience on cryptocurrency investment decisions. The research findings indicate that enhancing financial literacy among young investors should be prioritized. This can be achieved through formal education programs and financial literacy campaigns. Practitioners in the financial industry also need to provide financial education to their clients and offer educational content on cryptocurrency. These measures can help mitigate uncontrolled investment risks and promote informed investment decisions, thereby contributing to the stability of the financial market and the financial protection of the wider community.
Abstract: The advancement of Web3 and blockchain is happening rapidly in various fields, including healthcare, social services, and electronic voting. Blockchain technology is being used by crowdfunding platforms to combine its benefits of speed and low fees with traditional finance, creating a new way of raising money. By integrating Reacts user-friendly interface, Solidity smart contracts, Meta-Mask wallet integration and Hardhat development and testing capabilities, it forms a versatile and secure platform. This project aims to find out how much money is missing in the current crowdfunding market and offer them smart contracts and tools that use Ethereum to create their own application businesses. Hybrid Model Platform is a ThirdWeb tool that allows for easy and flexible scaling and visibility. this new crowdfunding app is a major leap in fundraising, fulfilling numerous customer requirements and poised to revolutionize crowdfunding with its fresh and inventive strategy.