The Intention to Adopt Blockchain's Technology in the Auditing Profession

Nursafirah, Jumel (2025) The Intention to Adopt Blockchain's Technology in the Auditing Profession. DBA thesis, University of Malaysia Sarawak.

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Abstract

Globally, blockchain technology has become popular, particularly among players in the financial industry. To maintain their leadership position in promoting the Fourth Industrial Revolution, it is clear that the majority of industrialized nations, including the European Union and G20 member states, have started to approve the application of blockchain technology. Being that case, academics acknowledged that despite several early initiatives, Malaysia had been somewhat lost when it came to the legislation and implementation of blockchain technology in the nation. Therefore, the purpose of this study was to examine how blockchain technology may affect financial reporting and auditing, as well as the potential benefits and drawbacks for the accounting industry. This study used a quantitative approach, distributing more than 300 questionnaires via the online questionnaire to 38 audit firms in Kuching, Sarawak. According to the study, the only factors that influence a person's intention to adopt blockchain technology are perception of external control (PEC), computer self-efficacy (CSE), job relevance (JR), output quality (OQ), and result demonstrability (RD). Social influence acts as a moderator for all of these factors. It therefore indicates how important it is for the industry to start using blockchain technology. Keywords: Blockchain Impact, TAM, UTAUT, Accounting, Auditing

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