Adoption or resistance? Exploring generational attitudes toward blockchain in Jordanian audit firms

Shahed Odat, Omar Arabiat and Hashem Alshurafat

Journal of Business and Socio-economic Development, 2025, vol. 6, issue 1, 90-106

Abstract: PurposeThis study examines the determinants affecting the adoption of blockchain technology in Jordanian audit businesses, emphasizing age disparities among auditors. This study significantly contributes by analyzing generational differences in blockchain technology (BCT) uptake, offering valuable insights into how age-related factors influence individuals' attitudes, perceptions and intentions toward adopting innovative technologies. By examining how different generations respond to BCT.Design/methodology/approachThis research integrates the diffusion of innovation theory with the unified theory of acceptance and use of technology, utilizing structural equation modeling through AMOS to examine data gathered from 139 auditors in both Big 4 and non-Big 4 organizations in Jordan.FindingsObservability, compatibility and relative advantages strongly affect adoption intention, emphasizing the need for explicit benefits and smooth integration. However, trialability negatively correlates with adoption, suggesting practical trials may slow adoption. The research shows that middle-aged and senior auditors (Generations X and Y) prioritize specific benefits, whereas younger professionals (Generations Y and Z) stress comparative benefits.Research limitations/implicationsThe study provides essential insights for audit firms and policymakers aiming to utilize blockchain technology, highlighting the importance of tangible utility and organizational alignment in adoption choices.Originality/valueIn addition to examining the determinants affecting the adoption of blockchain technology, this paper examines the generational differences that could influence technology usage and adoption.

Keywords: Blockchain adoption; Audit firms; Diffusion of innovation (DOI); UTAUT; Generational differences; Jordan (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:eme:jbsedp:jbsed-04-2025-0117

DOI: 10.1108/JBSED-04-2025-0117

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