{"id":"https://openalex.org/W4283708672","doi":"https://doi.org/10.2308/isys-2020-022","title":"The Effect of Technological and Task Considerations on Auditors' Acceptance of Blockchain Technology","display_name":"The Effect of Technological and Task Considerations on Auditors' Acceptance of Blockchain Technology","publication_year":2022,"publication_date":"2022-06-28","ids":{"openalex":"https://openalex.org/W4283708672","doi":"https://doi.org/10.2308/isys-2020-022"},"language":"en","primary_location":{"id":"doi:10.2308/isys-2020-022","is_oa":false,"landing_page_url":"https://doi.org/10.2308/isys-2020-022","pdf_url":null,"source":{"id":"https://openalex.org/S82262387","display_name":"Journal of Information Systems","issn_l":"0888-7985","issn":["0888-7985","1558-7959"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310316290","host_organization_name":"American Accounting Association","host_organization_lineage":["https://openalex.org/P4310316290"],"host_organization_lineage_names":["American Accounting Association"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Information Systems","raw_type":"journal-article"},"type":"article","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/A5100621615","display_name":"Yuan Li","orcid":"https://orcid.org/0000-0002-2117-7425"},"institutions":[{"id":"https://openalex.org/I75027704","display_name":"University of Tennessee at Knoxville","ror":"https://ror.org/020f3ap87","country_code":"US","type":"education","lineage":["https://openalex.org/I75027704"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Yuan Li","raw_affiliation_strings":["The University of Tennessee","University of TennesseeAccounting and Information Management625 Stokely Management CenterUNITED STATESKnoxvilleTennessee379968659742660"],"raw_orcid":"https://orcid.org/0000-0002-2117-7425","affiliations":[{"raw_affiliation_string":"The University of Tennessee","institution_ids":["https://openalex.org/I75027704"]},{"raw_affiliation_string":"University of TennesseeAccounting and Information Management625 Stokely Management CenterUNITED STATESKnoxvilleTennessee379968659742660","institution_ids":["https://openalex.org/I75027704"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5061362216","display_name":"Ahmad H. Juma\u2019h","orcid":null},"institutions":[{"id":"https://openalex.org/I79884896","display_name":"University of Illinois at Springfield","ror":"https://ror.org/0126qma51","country_code":"US","type":"education","lineage":["https://openalex.org/I79884896"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Ahmad H. Juma'h","raw_affiliation_strings":["University of Illinois at Springfield","UNITED STATESUniversity of Illinois at Springfield"],"raw_orcid":"https://orcid.org/0000-0002-1077-0944","affiliations":[{"raw_affiliation_string":"University of Illinois at Springfield","institution_ids":["https://openalex.org/I79884896"]},{"raw_affiliation_string":"UNITED STATESUniversity of Illinois at Springfield","institution_ids":["https://openalex.org/I79884896"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":7.0106,"has_fulltext":false,"cited_by_count":23,"citation_normalized_percentile":{"value":0.97016552,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":95,"max":99},"biblio":{"volume":"36","issue":"3","first_page":"129","last_page":"151"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10270","display_name":"Blockchain Technology Applications and Security","score":0.9991000294685364,"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":0.9991000294685364,"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/T10068","display_name":"Technology Adoption and User Behaviour","score":0.998199999332428,"subfield":{"id":"https://openalex.org/subfields/1802","display_name":"Information Systems and Management"},"field":{"id":"https://openalex.org/fields/18","display_name":"Decision Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T14064","display_name":"Organizational and Employee Performance","score":0.980400025844574,"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":0.9015817642211914},{"id":"https://openalex.org/keywords/audit","display_name":"Audit","score":0.8059984445571899},{"id":"https://openalex.org/keywords/task","display_name":"Task (project management)","score":0.763542652130127},{"id":"https://openalex.org/keywords/computer-science","display_name":"Computer science","score":0.5729633569717407},{"id":"https://openalex.org/keywords/accounting","display_name":"Accounting","score":0.5407310724258423},{"id":"https://openalex.org/keywords/mediation","display_name":"Mediation","score":0.5289112329483032},{"id":"https://openalex.org/keywords/knowledge-management","display_name":"Knowledge management","score":0.4968395531177521},{"id":"https://openalex.org/keywords/automation","display_name":"Automation","score":0.4917502701282501},{"id":"https://openalex.org/keywords/perspective","display_name":"Perspective (graphical)","score":0.4346042275428772},{"id":"https://openalex.org/keywords/perception","display_name":"Perception","score":0.43305474519729614},{"id":"https://openalex.org/keywords/business","display_name":"Business","score":0.3671654760837555},{"id":"https://openalex.org/keywords/process-management","display_name":"Process management","score":0.35314518213272095},{"id":"https://openalex.org/keywords/computer-security","display_name":"Computer security","score":0.1997617781162262},{"id":"https://openalex.org/keywords/psychology","display_name":"Psychology","score":0.0986049473285675},{"id":"https://openalex.org/keywords/management","display_name":"Management","score":0.08228448033332825},{"id":"https://openalex.org/keywords/engineering","display_name":"Engineering","score":0.07210326194763184},{"id":"https://openalex.org/keywords/artificial-intelligence","display_name":"Artificial intelligence","score":0.06985360383987427}],"concepts":[{"id":"https://openalex.org/C2779687700","wikidata":"https://www.wikidata.org/wiki/Q20514253","display_name":"Blockchain","level":2,"score":0.9015817642211914},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.8059984445571899},{"id":"https://openalex.org/C2780451532","wikidata":"https://www.wikidata.org/wiki/Q759676","display_name":"Task (project management)","level":2,"score":0.763542652130127},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.5729633569717407},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5407310724258423},{"id":"https://openalex.org/C179420905","wikidata":"https://www.wikidata.org/wiki/Q223871","display_name":"Mediation","level":2,"score":0.5289112329483032},{"id":"https://openalex.org/C56739046","wikidata":"https://www.wikidata.org/wiki/Q192060","display_name":"Knowledge management","level":1,"score":0.4968395531177521},{"id":"https://openalex.org/C115901376","wikidata":"https://www.wikidata.org/wiki/Q184199","display_name":"Automation","level":2,"score":0.4917502701282501},{"id":"https://openalex.org/C12713177","wikidata":"https://www.wikidata.org/wiki/Q1900281","display_name":"Perspective (graphical)","level":2,"score":0.4346042275428772},{"id":"https://openalex.org/C26760741","wikidata":"https://www.wikidata.org/wiki/Q160402","display_name":"Perception","level":2,"score":0.43305474519729614},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.3671654760837555},{"id":"https://openalex.org/C195094911","wikidata":"https://www.wikidata.org/wiki/Q14167904","display_name":"Process management","level":1,"score":0.35314518213272095},{"id":"https://openalex.org/C38652104","wikidata":"https://www.wikidata.org/wiki/Q3510521","display_name":"Computer security","level":1,"score":0.1997617781162262},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.0986049473285675},{"id":"https://openalex.org/C187736073","wikidata":"https://www.wikidata.org/wiki/Q2920921","display_name":"Management","level":1,"score":0.08228448033332825},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.07210326194763184},{"id":"https://openalex.org/C154945302","wikidata":"https://www.wikidata.org/wiki/Q11660","display_name":"Artificial intelligence","level":1,"score":0.06985360383987427},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.0},{"id":"https://openalex.org/C169760540","wikidata":"https://www.wikidata.org/wiki/Q207011","display_name":"Neuroscience","level":1,"score":0.0},{"id":"https://openalex.org/C78519656","wikidata":"https://www.wikidata.org/wiki/Q101333","display_name":"Mechanical engineering","level":1,"score":0.0},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.2308/isys-2020-022","is_oa":false,"landing_page_url":"https://doi.org/10.2308/isys-2020-022","pdf_url":null,"source":{"id":"https://openalex.org/S82262387","display_name":"Journal of Information Systems","issn_l":"0888-7985","issn":["0888-7985","1558-7959"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310316290","host_organization_name":"American Accounting Association","host_organization_lineage":["https://openalex.org/P4310316290"],"host_organization_lineage_names":["American Accounting Association"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Information Systems","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":72,"referenced_works":["https://openalex.org/W1467526212","https://openalex.org/W1489771250","https://openalex.org/W1587451402","https://openalex.org/W1602619638","https://openalex.org/W1968975023","https://openalex.org/W1971440513","https://openalex.org/W1982684898","https://openalex.org/W2046349551","https://openalex.org/W2082052917","https://openalex.org/W2087484885","https://openalex.org/W2100379340","https://openalex.org/W2106096361","https://openalex.org/W2107052423","https://openalex.org/W2119186150","https://openalex.org/W2136969986","https://openalex.org/W2148401029","https://openalex.org/W2169228794","https://openalex.org/W2176225732","https://openalex.org/W2584454765","https://openalex.org/W2592399989","https://openalex.org/W2622621570","https://openalex.org/W2682545249","https://openalex.org/W2754295599","https://openalex.org/W2755841085","https://openalex.org/W2775476012","https://openalex.org/W2775814365","https://openalex.org/W2792501142","https://openalex.org/W2801387997","https://openalex.org/W2805723048","https://openalex.org/W2811197371","https://openalex.org/W2893206984","https://openalex.org/W2901725108","https://openalex.org/W2903429044","https://openalex.org/W2907606526","https://openalex.org/W2910422941","https://openalex.org/W2921385417","https://openalex.org/W2923023621","https://openalex.org/W2932023732","https://openalex.org/W2932432602","https://openalex.org/W2941144870","https://openalex.org/W2941219861","https://openalex.org/W2947286589","https://openalex.org/W2951529381","https://openalex.org/W2952176486","https://openalex.org/W2952270190","https://openalex.org/W2953746730","https://openalex.org/W2953858196","https://openalex.org/W2970109802","https://openalex.org/W2972323910","https://openalex.org/W2977621210","https://openalex.org/W2980584823","https://openalex.org/W2982141828","https://openalex.org/W2982205390","https://openalex.org/W2983579204","https://openalex.org/W2990193751","https://openalex.org/W2991042765","https://openalex.org/W3006160798","https://openalex.org/W3040026764","https://openalex.org/W3048092188","https://openalex.org/W3086449109","https://openalex.org/W3096278860","https://openalex.org/W3106233078","https://openalex.org/W3107238648","https://openalex.org/W3123625486","https://openalex.org/W3123943899","https://openalex.org/W3134943724","https://openalex.org/W4235678817","https://openalex.org/W4237467269","https://openalex.org/W4237581114","https://openalex.org/W4239110531","https://openalex.org/W6647975832","https://openalex.org/W6861874183"],"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/W2989851257","https://openalex.org/W3112082055"],"abstract_inverted_index":{"ABSTRACT":[0],"The":[1],"increasing":[2],"automation":[3],"of":[4,25,31,47,54,61,73,96,110,136,146],"accounting":[5,120,123],"information":[6],"makes":[7],"it":[8],"imperative":[9],"for":[10,90,101],"auditors":[11,55,63],"to":[12,20,56,142],"help":[13],"organizations":[14],"design":[15],"and":[16,37,113,122,140],"implement":[17],"blockchain-based":[18],"solutions":[19],"facilitate":[21],"transactions.":[22],"A":[23,59],"precursor":[24],"this":[26,40],"initiative":[27],"is":[28,87,98],"their":[29,129],"acceptance":[30,145],"blockchain.":[32,147],"From":[33],"the":[34,44,51,71,94,134,144],"task-technology":[35],"fit":[36,50],"fit-as-mediation":[38],"perspective,":[39],"paper":[41],"proposes":[42],"that":[43,65,108],"technological":[45],"features":[46,75,81,112],"blockchain":[48,74,80,111],"must":[49],"task":[52,67,103,114],"needs":[53,68,115],"boost":[57,143],"acceptance.":[58,77],"survey":[60],"112":[62],"confirms":[64],"auditors'":[66,119,138],"fully":[69],"mediate":[70],"effect":[72],"on":[76],"Not":[78],"all":[79],"are":[82,116],"equally":[83],"important:":[84],"While":[85],"timestamping":[86],"most":[88,99],"important":[89,100],"a":[91],"shared":[92],"database,":[93],"prevention":[95],"double-spending":[97],"other":[102],"needs.":[104],"It":[105],"also":[106],"finds":[107],"perceptions":[109],"influenced":[117],"by":[118],"knowledge":[121,139],"software":[124],"knowledge,":[125],"as":[126,128],"well":[127],"technology":[130],"awareness.":[131],"This":[132],"shows":[133],"importance":[135],"strengthening":[137],"awareness":[141]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2025,"cited_by_count":10},{"year":2024,"cited_by_count":6},{"year":2023,"cited_by_count":6}],"updated_date":"2026-06-11T09:08:48.828518","created_date":"2025-10-10T00:00:00"}
