Title: Determinants for the utilisation of blockchain technologies for accounting in Kuwait

Authors: Issam A.R. Moghrabi; Kameleddine B. Benameur

Addresses: College of Business Administration, Gulf University for Science and Technology, Kuwait ' College of Business Administration, Gulf University for Science and Technology, Kuwait

Abstract: This paper investigates the major determinants influencing accountants' intentions to utilise blockchain technologies (BCTs) in conducting accounting practices in Kuwait. A variant of the technology acceptance model (TAM) is used to assess the intention to use the technology. A survey based on a sample of 714 accountants and accounting faculty revealed that around 636 have the willingness to adopt BCT in a classroom context. Using hierarchical regression analysis, results reveal that unexpectedly the perceived ease of use does not have the anticipated impact on the intention to use BCT, whereas usefulness, compatibility, subjective norms and attitudes have a direct influence to the intentions to use BCT for academic activities. Findings of the study show that TAM can be customised and used in a non-conventional setting such as BCT. This study is one of the rare attempts to analyse factors influencing accountants' adoption of BCT in a developing economy.

Keywords: technology acceptance model; TAM; blockchain technologies; BCTs; accounting information systems; Kuwait; regression analysis; management; accounting.

DOI: 10.1504/IJBIS.2022.126129

International Journal of Business Information Systems, 2022 Vol.41 No.2, pp.157 - 176

Received: 25 Aug 2019
Accepted: 27 Dec 2019
Published online: 13 Oct 2022 *

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