Blockchain has been hyped and considered a potential game-changer for the recording of accounting transactions as it enables triple-entry accounting and real-time reporting. However, there is very little knowledge of the uptake of blockchain in accounting, and most blockchain accounting research is conceptual, lacking empirical evidence. This study addresses this gap and examines the organisational factors that drive and hinder the adoption of blockchain in accounting, as well as the perceived benefits. Using the technology-organisation-environment (TOE) framework, we analyse interview data collected from blockchain experts and accountants (N = 19). The findings confirm the influence of nine context-specific factors, highlighting the challenges and lack of knowledge in understanding the usage and benefits of blockchain in accounting, its complex integration with existing accounting systems, and the increased costs associated with the adoption intention. This study provides novel empirical evidence of the factors by adequately contextualising an established theoretical framework in the context of accounting. The findings are useful for practitioners and the broader accounting information systems research community as they provide empirical insights into how context-specific factors influence blockchain adoption in accounting.

中文翻译：

---

超越炒作：会计领域采用区块链的挑战


区块链已被大肆宣传，并被认为是记录会计交易的潜在游戏规则改变者，因为它可以实现三式记账和实时报告。然而，人们对区块链在会计领域的应用知之甚少，而且大多数区块链会计研究都是概念性的，缺乏实证证据。这项研究解决了这一差距，并研究了推动和阻碍会计领域采用区块链的组织因素，以及可感知的好处。使用技术-组织-环境 (TOE) 框架，我们分析从区块链专家和会计师 (N = 19) 收集的访谈数据。研究结果证实了九个特定背景因素的影响，强调了在理解区块链在会计中的使用和好处方面所面临的挑战和知识的缺乏、其与现有会计系统的复杂集成，以及与采用意图相关的成本增加。这项研究通过在会计背景下充分结合既定的理论框架，提供了这些因素的新颖的经验证据。这些研究结果对从业者和更广泛的会计信息系统研究界很有用，因为它们提供了有关特定背景因素如何影响会计中区块链采用的实证见解。