블록체인 기술 기반 회계정보시스템 수용의도에 영향을 미치는 요인에 관한 연구

The purpose of this study is to identify how blockchain technology features and innovation diffusion factors affect acceptance intentions of blockchain technology－based accounting information systems by parameterizing perceived usefulness and perceived ease of use. Five technical features of blockchain (security, reliability, diversity, economy, availability) and five innovation diffusion factors (relative benefits, observability, complexity, testability, suitability) were set as independent variables, and the effects of perceived usefulness and perceived ease of use were set as parameters. Empirical analysis has shown that security and economics of blockchain technical characteristics significantly affect blockchain acceptance intentions, and that relative benefits and observability among the innovation diffusion factors have significant effects on blockchain acceptance. These results indicate that the higher the understanding of the security of the blockchain or the higher the expectation than the current accounting system, the more willing the blockchain is, and the more useful the blockchain is introduced, or the more effective the technology is introduced. This study is meaningful in that it provides clues to future research on the acceptance and diffusion of blockchain in accounting, given the fact that research on the acceptance of blockchain in accounting field is very insufficient and that prior research on acceptance was conducted only in logistics, health care, and finance fields.