Purpose

This study aims to provide an empirically informed view on the auditing profession’s readiness to embrace “disruptive” technologies. Relying on evidence from Big 4 employees in Italy, this study examines the factors that motivate auditors to use blockchain technology (BT).

Design/methodology/approach

To this aim, this study uses an integrated theoretical frame merging the third version of the technology acceptance model (TAM3) and the unified theory of acceptance and use of technology (UTAUT). The analytical model is based on an application of the structural equation modelling with partial least square estimation on data gathered through a Likert-based questionnaire.

Findings

The findings reveal that the main predictors of auditors’ intention to use blockchain are performance expectancy and social influence. Moreover, auditors’ effort expectancy in relation to this technology implementation and use appears to be a reasonably reliable predictor.

Originality/value

This paper contributes an evidence-based view to the discussion on the impact of automation and disruptive information and communication technologies, on the roles of accounting and auditing professionals. It uses a novel approach to analysis by integrating TAM3 and UTAUT within its theoretical model. It complements and extends the field of studies on technology acceptance by offering fresh insights into auditors’ perceptions. Finally, the paper highlights practical implications for business leaders aiming to use the advantages of BT in audit firms.

中文翻译：

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确定审计师使用区块链技术的意图：来自意大利四大会计师事务所的证据

目的

本研究旨在就审计行业是否愿意采用“破坏性”技术提供经验丰富的见解。依靠意大利四大巨头的证据，本研究调查了促使审计师使用区块链技术（BT）的因素。

设计/方法/方法

为此，本研究使用一个集成的理论框架，将技术接受模型的第三版（TAM3）与技术接受和使用的统一理论（UTAUT）合并在一起。该分析模型基于结构方程模型的应用，该结构方程模型对通过基于Likert的问卷收集的数据进行了最小二乘估计。

发现

调查结果表明，审计师使用区块链的意图的主要预测因素是绩效预期和社会影响力。此外，与该技术的实施和使用相关的审核员的预期工作量似乎是一个合理可靠的预测指标。

创意/价值

本文对基于自动化和破坏性信息和通信技术的影响，对会计和审计专业人员的作用的讨论提供了基于证据的观点。通过将TAM3和UTAUT集成到其理论模型中，它使用了一种新颖的分析方法。它通过提供新的洞察力来审计师的看法，补充并扩展了技术接受研究的领域。最后，本文重点介绍了旨在利用BT在审计公司中的优势的企业领导者的实际含义。