Determinants of Blockchain Adoption in Accounting: A Case Study Analysis

Alessandro Scaletti (), Sabrina Pisano () and Domenica Lavorato ()
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Alessandro Scaletti: “Parthenope” University of Naples
Sabrina Pisano: “Parthenope” University of Naples
Domenica Lavorato: “Parthenope” University of Naples

A chapter in Technology-Driven Transformation, 2025, pp 273-288 from Springer

Abstract: Abstract This study explores the factors that influence the company’s decision to adopt blockchain technology in accounting. To achieve this aim, the research employs the Technology-Organization-Environment framework and adopts a qualitative case study methodology, focusing on a leading provider of innovative solutions for document management and collaboration. The findings show that the blockchain solution enhances the company’s overall information system by improving the reliability and transparency of accounting records, increasing transaction traceability, and reducing costs and human error. Moreover, the results highlight that technological factors play a more significant role than organizational or environmental factors in the adoption process. This study contributes to the literature on blockchain by offering empirical evidence from the perspective of a blockchain provider. It also adds to previous research by examining blockchain adoption within the aviation industry. From a practical perspective, the research provides suggestions to companies that want to adopt blockchain by revealing the antecedents of the implementation, especially regarding the supply chain.

Keywords: Blockchain; Information system; TOE framework (search for similar items in EconPapers)
Date: 2025
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DOI: 10.1007/978-3-032-01396-5_16

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