Title: Nexus among blockchain technology, digital transformation and digital accounting practices: moderating effect of information technology governance

Authors: Malik Abu Afifa; Nha Minh Nguyen

Addresses: Department of Accounting, Faculty of Business, Al-Zaytoonah University of Jordan, Amman 11733, Jordan ' School of Accounting, College of Business, University of Economics Ho Chi Minh City, Vietnam

Abstract: This research intends to assess the effect of blockchain technology (BCT) on digital accounting practices (DAP), mediated by digital transformation (DT), in Vietnam, a developing country, in the post-COVID-19 context. In addition, information technology governance (ITG) was regarded as a moderator for the aforementioned nexuses. An email survey was used to collect the data. 1,000 emails containing the survey were sent to the chief executive officers (CEOs) of publicly listed Vietnamese manufacturing companies using a convenient sampling method. A total of 340 responses were examined using partial least squares structural equation modelling to investigate the research hypotheses. Our findings show that BCT and DT have a favourable impact on DAP in Vietnamese manufacturing companies. Furthermore, DT plays a significant role in mediating the relationship between BCT and DAP. Additionally, ITG significantly moderates the BCT-DT and BCT-DAP nexuses, respectively.

Keywords: blockchain technology; digital accounting; digital transformation; IT governance; Vietnam.

DOI: 10.1504/IJPQM.2026.152588

International Journal of Productivity and Quality Management, 2026 Vol.47 No.3, pp.379 - 407

Received: 09 Aug 2023
Accepted: 02 Jan 2024
Published online: 30 Mar 2026 *

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