{"id":"https://openalex.org/W4393036093","doi":"https://doi.org/10.1109/dese60595.2023.10468916","title":"Potential Factors on Blockchain Adoption in Malaysian Public Sector Auditing","display_name":"Potential Factors on Blockchain Adoption in Malaysian Public Sector Auditing","publication_year":2023,"publication_date":"2023-12-18","ids":{"openalex":"https://openalex.org/W4393036093","doi":"https://doi.org/10.1109/dese60595.2023.10468916"},"language":"en","primary_location":{"id":"doi:10.1109/dese60595.2023.10468916","is_oa":false,"landing_page_url":"https://doi.org/10.1109/dese60595.2023.10468916","pdf_url":null,"source":null,"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2023 16th International Conference on Developments in eSystems Engineering (DeSE)","raw_type":"proceedings-article"},"type":"conference-paper","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5094209958","display_name":"Nik Haslina Binti Nik Man","orcid":null},"institutions":[{"id":"https://openalex.org/I885383172","display_name":"National University of Malaysia","ror":"https://ror.org/00bw8d226","country_code":"MY","type":"education","lineage":["https://openalex.org/I885383172"]}],"countries":["MY"],"is_corresponding":false,"raw_author_name":"Nik Haslina Binti Nik Man","raw_affiliation_strings":["Universiti Kebangsaan Malaysia,Faculty of Economics and Management,Bangi,Selangor,Malaysia","Faculty of Economics and Management, Universiti Kebangsaan Malaysia, Bangi, Selangor, Malaysia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universiti Kebangsaan Malaysia,Faculty of Economics and Management,Bangi,Selangor,Malaysia","institution_ids":["https://openalex.org/I885383172"]},{"raw_affiliation_string":"Faculty of Economics and Management, Universiti Kebangsaan Malaysia, Bangi, Selangor, Malaysia","institution_ids":["https://openalex.org/I885383172"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5015109353","display_name":"Dahlia Fernandez","orcid":"https://orcid.org/0000-0002-4238-1804"},"institutions":[{"id":"https://openalex.org/I885383172","display_name":"National University of Malaysia","ror":"https://ror.org/00bw8d226","country_code":"MY","type":"education","lineage":["https://openalex.org/I885383172"]}],"countries":["MY"],"is_corresponding":false,"raw_author_name":"Dahlia Fernandez","raw_affiliation_strings":["Universiti Kebangsaan Malaysia,Faculty of Economics and Management,Bangi,Selangor,Malaysia","Faculty of Economics and Management, Universiti Kebangsaan Malaysia, Bangi, Selangor, Malaysia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universiti Kebangsaan Malaysia,Faculty of Economics and Management,Bangi,Selangor,Malaysia","institution_ids":["https://openalex.org/I885383172"]},{"raw_affiliation_string":"Faculty of Economics and Management, Universiti Kebangsaan Malaysia, Bangi, Selangor, Malaysia","institution_ids":["https://openalex.org/I885383172"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I885383172"],"apc_list":null,"apc_paid":null,"fwci":0.6479,"has_fulltext":false,"cited_by_count":2,"citation_normalized_percentile":{"value":0.72384316,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":90,"max":97},"biblio":{"volume":null,"issue":null,"first_page":"188","last_page":"193"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10270","display_name":"Blockchain Technology Applications and Security","score":0.9765999913215637,"subfield":{"id":"https://openalex.org/subfields/1710","display_name":"Information Systems"},"field":{"id":"https://openalex.org/fields/17","display_name":"Computer Science"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}},"topics":[{"id":"https://openalex.org/T10270","display_name":"Blockchain Technology Applications and Security","score":0.9765999913215637,"subfield":{"id":"https://openalex.org/subfields/1710","display_name":"Information Systems"},"field":{"id":"https://openalex.org/fields/17","display_name":"Computer Science"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}},{"id":"https://openalex.org/T13913","display_name":"Blockchain Technology in Education and Learning","score":0.9455999732017517,"subfield":{"id":"https://openalex.org/subfields/1710","display_name":"Information Systems"},"field":{"id":"https://openalex.org/fields/17","display_name":"Computer Science"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}},{"id":"https://openalex.org/T14064","display_name":"Organizational and Employee Performance","score":0.9312000274658203,"subfield":{"id":"https://openalex.org/subfields/1702","display_name":"Artificial Intelligence"},"field":{"id":"https://openalex.org/fields/17","display_name":"Computer Science"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/blockchain","display_name":"Blockchain","score":0.976341962814331},{"id":"https://openalex.org/keywords/audit","display_name":"Audit","score":0.7151044607162476},{"id":"https://openalex.org/keywords/public-sector","display_name":"Public sector","score":0.5554907917976379},{"id":"https://openalex.org/keywords/accounting","display_name":"Accounting","score":0.5423634052276611},{"id":"https://openalex.org/keywords/business","display_name":"Business","score":0.5269142985343933},{"id":"https://openalex.org/keywords/computer-security","display_name":"Computer security","score":0.31965065002441406},{"id":"https://openalex.org/keywords/computer-science","display_name":"Computer science","score":0.3165881633758545},{"id":"https://openalex.org/keywords/economics","display_name":"Economics","score":0.11108008027076721},{"id":"https://openalex.org/keywords/economy","display_name":"Economy","score":0.055358320474624634}],"concepts":[{"id":"https://openalex.org/C2779687700","wikidata":"https://www.wikidata.org/wiki/Q20514253","display_name":"Blockchain","level":2,"score":0.976341962814331},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.7151044607162476},{"id":"https://openalex.org/C147859227","wikidata":"https://www.wikidata.org/wiki/Q294217","display_name":"Public sector","level":2,"score":0.5554907917976379},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5423634052276611},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5269142985343933},{"id":"https://openalex.org/C38652104","wikidata":"https://www.wikidata.org/wiki/Q3510521","display_name":"Computer security","level":1,"score":0.31965065002441406},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.3165881633758545},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.11108008027076721},{"id":"https://openalex.org/C136264566","wikidata":"https://www.wikidata.org/wiki/Q159810","display_name":"Economy","level":1,"score":0.055358320474624634}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1109/dese60595.2023.10468916","is_oa":false,"landing_page_url":"https://doi.org/10.1109/dese60595.2023.10468916","pdf_url":null,"source":null,"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2023 16th International Conference on Developments in eSystems Engineering (DeSE)","raw_type":"proceedings-article"}],"best_oa_location":null,"sustainable_development_goals":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":35,"referenced_works":["https://openalex.org/W1582538398","https://openalex.org/W2176225732","https://openalex.org/W2317788211","https://openalex.org/W2561478392","https://openalex.org/W2608807382","https://openalex.org/W2622621570","https://openalex.org/W2754295599","https://openalex.org/W2755841085","https://openalex.org/W2776861824","https://openalex.org/W2921121388","https://openalex.org/W2933708413","https://openalex.org/W2965385498","https://openalex.org/W2980584823","https://openalex.org/W2991042765","https://openalex.org/W2998137854","https://openalex.org/W3021824937","https://openalex.org/W3099726814","https://openalex.org/W3106639317","https://openalex.org/W3106664146","https://openalex.org/W3129886284","https://openalex.org/W3186908057","https://openalex.org/W3208720769","https://openalex.org/W4248175462","https://openalex.org/W4283708672","https://openalex.org/W4283794181","https://openalex.org/W4292248326","https://openalex.org/W4293761491","https://openalex.org/W4304845808","https://openalex.org/W4306403358","https://openalex.org/W4310277582","https://openalex.org/W4312479672","https://openalex.org/W4362583328","https://openalex.org/W4376138312","https://openalex.org/W6730554877","https://openalex.org/W6772696300"],"related_works":["https://openalex.org/W4210406818","https://openalex.org/W4306779889","https://openalex.org/W4386732777","https://openalex.org/W3211706803","https://openalex.org/W4382775358","https://openalex.org/W4246942721","https://openalex.org/W3209862047","https://openalex.org/W4304136894","https://openalex.org/W1967231687","https://openalex.org/W3101499207"],"abstract_inverted_index":{"Auditing":[0],"and":[1,33,104,110,143,206,217],"other":[2],"blockchain-impacted":[3],"industries":[4],"have":[5],"garnered":[6],"attention":[7],"as":[8],"potential":[9,28,48,70,113,130,179,197,231],"game-changers.":[10],"Due":[11],"to":[12,67,96,124,149,177,189],"a":[13,146,161,201],"lack":[14],"of":[15,53,121,128,136,168,221,227,230],"actual":[16],"proof,":[17],"most":[18],"blockchain":[19,54,90,114,137,180,202,232],"researchers":[20,223],"remain":[21],"unconvinced.":[22],"Existing":[23],"research":[24],"largely":[25],"examines":[26,46],"blockchain\u2019s":[27,71],"effects":[29],"on":[30],"accounting":[31,35,151],"practises":[32],"the":[34,51,69,122,129,150,166,172,178,191,196,210,218],"profession":[36],"rather":[37],"than":[38],"empirically":[39],"addressing":[40],"public":[41,57,74,83,140,169,192],"sector":[42,58,75,84,141,170,193],"issues.":[43],"This":[44,86,117],"study":[45,87,118],"what":[47],"factors":[49,131],"influence":[50],"adoption":[52,72,115,135,181],"in":[55,73,139,224,234],"Malaysian":[56,82],"auditing.":[59,76],"The":[60,183],"Technology-Organization-":[61],"Environment":[62],"(TOE)":[63],"framework":[64,164],"is":[65,79,92,119],"used":[66,188],"examine":[68],"Qualitative":[77],"data":[78,100],"collected":[80],"from":[81],"auditors.":[85],"found":[88],"that":[89],"auditing":[91,203,233],"potentially":[93],"adopted":[94],"due":[95],"perceived":[97],"benefits":[98],"such":[99],"security,":[101],"real-time":[102],"auditing,":[103,142,171],"audit":[105],"service":[106],"quality.":[107],"Complexity,":[108],"cost,":[109],"risk":[111],"make":[112],"challenging.":[116],"one":[120],"first":[123],"provide":[125],"empirical":[126],"evidence":[127],"impacting":[132],"organizational":[133],"level":[134],"technology":[138],"thus":[144],"makes":[145],"significant":[147],"contribution":[148],"information":[152],"systems":[153],"(AIS)":[154],"literature.":[155,182],"In":[156],"addition,":[157],"by":[158],"properly":[159],"situating":[160],"well-established":[162],"theoretical":[163],"within":[165],"context":[167],"results":[173,184,211],"bring":[174],"additional":[175],"dimensions":[176],"can":[185],"also":[186],"be":[187],"help":[190],"better":[194],"understand":[195],"difficulties":[198],"associated":[199],"with":[200],"project\u2019s":[204],"execution":[205],"develop":[207],"solutions.":[208],"Finally,":[209],"are":[212],"helpful":[213],"for":[214],"both":[215],"practitioners":[216],"broader":[219],"community":[220],"AIS":[222],"their":[225,235],"pursuit":[226],"an":[228],"understanding":[229],"respective":[236],"jurisdictions.":[237]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2024,"cited_by_count":1}],"updated_date":"2026-07-29T14:22:42.915294","created_date":"2025-10-10T00:00:00"}
