Table 2 List of constructs with items.
From: What factors influence the intention to adopt blockchain technology in accounting education?
Construct | Items | |
---|---|---|
Perceived ease of use (PEU) (Davis, 1989; Fathema et al. 2015; Al-Hattami, 2023) | PEU1 | I think it is convenient to utilize blockchain software and concepts within accounting education. |
PEU2 | For educational purposes, using blockchain will be simple. | |
PEU3 | Overall, I find blockchain’s adoption and integration within accounting education easy and possible. | |
Perceived usefulness (PU) (Davis, 1989; Fathema et al. 2015; Al-Hattami, 2023) | PU1 | Blockchain’s adoption and integration within accounting education would enhance the quality of education. |
PU2 | Blockchain’s adoption and integration within accounting education are very helpful for accountants (students). | |
PU3 | Blockchain’s adoption and integration within accounting education would improve my performance as a faculty member. | |
PU4 | Blockchain’s adoption and integration within accounting education would increase my productivity. | |
Attitude toward using (ATU) (Fathema et al. 2015; Alshurafat et al. 2021; Al-Hattami, 2023) | ATU1 | I think that blockchain’s adoption and integration within accounting education is a good idea. |
ATU2 | The adoption and integration of blockchain into accounting education would make it more interesting. | |
ATU3 | In my view, it is very desirable to use blockchain concepts and software in education and related purposes. | |
ATU4 | Overall, I have a favorable attitude toward blockchain’s adoption and integration within accounting education. | |
Organizational support (OS) (Huang et al. 2011; Li et al. 2022) | OS1 | In the context of blockchain integration in accounting education, organizational support (OS) can be shown by responsiveness and interest. |
OS2 | OS may involve providing training and professional development opportunities for faculty members to enhance their understanding of blockchain technology and its applications in accounting. | |
OS3 | OS can involve allocating financial resources for the development and implementation of blockchain-focused curricula. | |
OS4 | OS can also involve providing technical infrastructure to facilitate hands-on learning experiences with blockchain platforms. | |
Behavior intention of blockchain’s adoption and integration (BIB) (Smith, 2017; Tasnim et al. 2023; Al-Hattami, 2023) | BIB1 | To meet the era’s demands, I plan to begin adopting blockchain concepts within accounting education. |
BIB2 | I intend to undergo training on blockchain software so that I can then share my knowledge and experience with the rest of the department and students. | |
BIB3 | I predict my university/college would adopt blockchain within accounting education regularly in the future. |