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.