Determinants of Blockchain Adoption in Accounting: A Case Study Analysis

The research investigates the factors influencing the company’s decision to adopt the blockchain technology in accounting. To achieve this aim, the re-search applies the Technology-Organisation-Environment model and adopts a qualitative case study methodology, focusing on the case study of a leading provider of innovative solutions for document management and collaboration. The results reveal that the blockchain solution improves the company’s overall information system, by increasing the reliability and transparency of accounting records, the traceability of transactions, and reducing cost and human errors. In addition, the findings of the research reveal that technological aspects predomi-nate on both the organization and environment dimensions. The paper contrib-utes to literature on blockchain by providing an empirical investigation of the factors influencing the decision to adopt blockchain technology according to a blockchain provider perspective. In addition, the research contributes to previ-ous studies by investigating the blockchain adoption in the aviation industry. From a practical perspective, the research provides suggestions to companies that want to adopt blockchain by revealing the antecedents of the implementa-tion, especially with reference to the supply chain.