Investigation and Modelling of Barriers in Adoption of Blockchain Technology for Accounting and Finance: An ISM Approach

【Author】 Chavali, Kavita; Kumar, V. V. Ajith; Mavuri, Sudha; Tiwari, Chandan Kumar; Pal, Abhinav

【Source】JOURNAL OF GLOBAL INFORMATION MANAGEMENT

【影响因子】3.474

【Abstract】Blockchain technology has attracted considerable attention from both academicians and industry players in different industries, such as accounting and finance, because of its transformative potential of re-engineering the process of operation and enhancing the level of required transparency in these industries. However, despite the various possibilities of transforming the accounting and finance sectors, there are still numerous challenges that hinder the further development of blockchain technology in the domain. The various obstacles to the adoption of blockchain in accounting and finance are interconnected and include a diverse set of issues related to technology, organization, regulations, and knowledge. To overcome these obstacles, it is necessary to take a comprehensive approach that includes improving technical proficiency, encouraging cooperation among stakeholders, negotiating intricate regulations, and cultivating a culture of innovation and adaptation within enterprises.

【Keywords】Blockchain; Blockchain Technology; Accounting; Finance; ISM; Interpretative Structural Modelling; Blockchain Adoption Barriers

【发表时间】2024

【收录时间】2024-10-20

【文献类型】理论模型

【主题类别】

区块链应用-实体经济-财会领域