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This article aims to extend the Unified Theory of Acceptance and Use of Technology (UTAUT) model to understand the factors affecting the usage behavior of Blockchain from accountants' and auditors’ perspectives and its impact on their performance.

A quantitative research approach employing a web-based questionnaire was applied, and the empirical data were gathered from 329 potential and current users of Blockchain in the accounting and auditing profession in Jordan. The analytical model was based on structural equation modeling (SEM) using AMOS 25.0.

The experimental findings of the structural path confirmed that performance expectancy (PE), social influence (SI), Blockchain transparency (BT) and Blockchain efficiency (BE) were significantly affecting individuals’ behavioral intention (BI) toward the use of Blockchain-based systems and helped to explain (0.67) of its variance. Also, BE has a positive significant impact on PE. Whereas, in contrast to what is anticipated, the influence of effort expectancy (EE) on BI was not supported. Additionally, users’ intentions were found to affect the actual usage (AU) behavior and helped to explain (0.69) of its variance. The outcome variables proposed in this study: knowledge acquisition (KACQ) and user satisfaction (USAT) were significantly influenced by the AU of Blockchain technology.

This study outlines practical implications for government, policymakers, business leaders and Blockchain service providers aiming to exploit the advantages of Blockchain technology (BCT) in the accounting and auditing context.

To the best of the authors’ knowledge, this article is one of the few studies that offer an evidence-based perspective to the discussions on the effect of disruptive and automated information and communication technologies (ICTs), on the accounting and auditing profession. It applies an innovative approach to analysis through the integration of UTAUT, contextual factors: BT and BE, besides two outcome factors: KACQ and USAT within its theoretical model. This study extends and complements the academic literature on information technology/information systems acceptance and use by providing novel insights into accountants' and auditors’ views.

This study aims to identify several perspectives that affect the adoption of blockchain technology in India (BCTA) and evaluate their impact. To study the sector’s influence on adoption and the impact of BCTA on the performance of the Indian healthcare supply chain (HSCP) using BCTA as a mediating variable.

In this study, we first developed a conceptual model based on Organizational Information Processing Theory and Technology-Organization-Environment, then formulated hypotheses. Based on this, a questionnaire was developed, and data were gathered from experts in the Indian healthcare industry who were familiar with blockchain technology. AMOS 19 was used to analyze data using structural equation modelling.

All the factors have a significant positive influence on BCTA. Healthcare supply chain factors influenced the adoption most dominantly, followed by technological, environmental, organizational and record-keeping unit factors. Both the public and private sectors of HSCP benefited significantly from BCTA.

This research work is fruitful for healthcare practitioners, top management, academicians and policymakers in assessing BCTA’s impact on the HSCP.

We have attempted to evaluate the possible BCTA impact on HSCP. BCTA as a mediating variable and considering different perspectives for a holistic view of adoption in the Indian context add to this work’s originality.

This study combines different perspectives on herding, viewing it as a social network heuristic in comparison to other heuristics. The purpose is to use the heuristic view of herding as found in early literature and test it on grounds of efficiency and payoff, in essence, combining the heuristic and rational agent view of herding. The simulated double auction setting includes agents embedded in a social network, allowing for an examination of herding alongside rational behaviour and imperfect signals.

In each round of the simulation, levels of homophily, density and fractions of types of agents is set and agents are allowed to follow their respective heuristics under those conditions. Characteristics of the social network, such as the size, levels of different homophilies, density and fractions of different types of agents are varied randomly to gauge their effect on the performance of herders vis-à-vis others and the overall market efficiency through simulation based approach. The data used for the study has been developed in Python and linear models are estimated using R.

Herding decreases total surplus in private value double auctions, but herders are not worse off than other agents and perform equally in common value auctions. Further, herders and random offerers reduce payoffs of other agents as well, and herding effects the surplus per transaction and not the quantum.

This study explores herding as a strategic behaviour coexisting with rationality and other strategies in specific circumstances. It presents intriguing findings on the impact of herding on individual outcomes and market efficiency, raising new avenues for future research. Implication to research includes a dent on the “sieve” argument of markets rooting out irrationality and from it, a policy implication that follows is the need for corrective measures as markets cannot self-correct this, given herders do not perform worse than others.

The study links the phenomenon of herding to the dynamics of social networks and heuristic-based learning mechanisms that sets apart this research from the majority of existing literature, which predominantly conceptualizes herding as an outcome derived from a perfect Bayesian Equilibrium and a rational learning process.

The purpose of this study is to understand the potential of serious gaming as an imaginative and creative method to collect data in disaster studies that address key concerns such as extractive research, power inequalities, and bridging the theory-practice gap in exploring post-disaster recovery.

Novel serious gaming approach deployed to connect theory-practice by identifying and co-analysing post-disaster recovery gaps in a workshop setting.

The serious game has value in bridging theory-practice divides, identifying and exploring gaps/solutions in post-flood recovery, and serving as a novel social science research approach for disaster studies.

Outlining a dialogic approach to knowledge construction between academics, practitioners, policymakers and community voices on post-disaster recovery.

Fostering collaboration and knowledge construction on post-disaster recovery gaps across stakeholders is valuable in improving disaster resilience strategies that benefit communities affected by disasters.

The paper proposes a creative and co-developed serious game method of data collection for disaster studies.

The purpose of this research is to investigate the importance and status of conditional accounting conservatism indicators and financial flexibility for the management of legal claims of the company during the outbreak of Corona.

The research method was implemented using statistical analysis in the SPSS environment. The participants of this research can be experts and specialists working in companies admitted to the stock exchange and expert professors in accounting fields; auditing; economy; financial engineering and financial management, categorized. The data related to the localization tool of research variables were collected by snowball sampling method in the summer of 2022.

One of the main results of the research is that based on the opinions and professional experience of experts and professionals working in companies admitted to the stock exchange and academic experts, within a range of seven, “The number of legal claims of the company with electronic businesses” under the title of the main indicator in the legal claims of the company in the outbreak of Corona from the importance dimension; “Exchange rate fluctuations in financial resilience” under the title of the main indicator in financial resilience in the Corona outbreak from the functional dimension; “The number of legal claims of the company with government institutions” under the title of the main indicator in the company’s legal claims in the Corona outbreak from the functional dimension; “The company’s conservatism score” under the title of the main indicator in the conditional conservatism of accounting in the Corona outbreak from the functional dimension; “oil price fluctuations in financial resilience” under the title of the main indicator in financial resilience in the Corona outbreak from the importance dimension; and “type of industry based on total assets” under the title of the main indicator in the conditional conservatism of accounting in the Corona outbreak was calculated from the importance dimension.

Although the previous literature has studied the direct correlation between accounting conservatism and financial flexibility, this work focuses on examining the direct association between accounting conservatism and financial flexibility in the post-Corona era and is carried out to resolve legal claims.

Exploring the current phenomenon of the cash waqf-linked sukuk (CWLS) program issuance that involves Islamic banks in Indonesia, this paper aims to investigate the key barriers and intentional behaviors in realizing wealthy Muslims’ contribution to the program using the intermediary function of Islamic banks. Moreover, this study provides a conceptual framework to set effective marketing strategies to encourage wealthy Muslims to become cash waqf founders and sustain their contribution.

This qualitative study used a literature review and in-depth interviews to generate insights for developing a model of wealthy Muslims’ behavior toward cash waqf programs held by Islamic banks.

The study identified low trust, literacy and transparency as the biggest barriers to cash waqf contributions, but suggests that a greater role for Islamic banks, personal engagement and innovative product offerings can help to overcome these barriers. The study also identified three new behavioral dimensions that are important for understanding wealthy Muslims’ contributions to cash waqf: personal financial planning, accountability and political issues. Based on these findings, the study proposes 10 strategies for all stakeholders to pursue in the short and medium term to promote cash waqf contributions from wealthy Muslims.

This study only involved respondents from three major cities in Indonesia: Jakarta, Bandung and Surabaya because these cities have a large number of wealthy Muslims. Future research can collect more samples from all major cities in Indonesia or other Muslim majority countries, and use other qualitative methodology such as phenomenological, ethnographic, grounded theory, case study or action research. The findings of this study can be the starting point for further research and the proposed conceptual framework requires empirical testing in the future.

The findings of this study can be a basis for policymakers and the Islamic financial industry in formulating marketing, education and socialization strategies for innovative cash waqf programs.

The findings of this study will support the acceleration of cash waqf collection for cash waqf initiatives through Islamic banks. Moreover, with a better understanding of the factors impeding and motivating the most potential Muslim groups to contribute to the innovative cash waqf program, the ultimate goal of higher national socio-economic development becomes more attainable.

To the best of the authors’ knowledge, this study is the first to investigate wealthy Muslims’ behavioral factors for contributing to innovative cash waqf held by Islamic banks, from various stakeholder perspectives. It fills a research gap in the literature on innovative cash waqf and behavior.

This study aims to explore the potential application of blockchain technology in Lean Six Sigma (LSS) project through a proposed blockchain-LSS (BLSS) model. The proposed model can tackle real-time problems in information sharing, transparency and traceability in every stage of the LSS project.

The scoping review approach is used to develop the integrated model of the BLSS approach for operational excellence. The proposed model is validated through expert’s input, which is collected by a questionnaire survey method.

The prime function of the proposed BLSS model is the information sharing among the project team and real-time monitoring, transparency, traceability and immutability in the Define-Measure-Analyze-Improve-Control phase. The proposed model also consists the information about the role of blockchain features at each phase of the LSS project. The project team and industry employees can trace the success of the project at every moment, resulting in trust buildup and the elimination of fake data. Moreover, there would be no disputes among various sections/shops of the plant and employees to share the real information.

This paper provides guidelines to practitioners and managers for integrating the LSS approach and blockchain. The blockchain helps managers and practitioners in better data traceability and transparency, monitoring of data as well as more sustainable LSS project management.

To the best of the authors’ knowledge, this is the first research attempt that developed an integrated model of blockchain and LSS approach to maintaining the immutable records of assets in projects and targeted Industry 4.0.

The administration of a contract by the architect is necessary to ensure the contract is performed according to the conditions of the contract, compliance with related laws and the practices of the construction industry. With the increasing number of housing projects and the limited number of registered architects in the nation, the architect is unable to be hands-on with every project. Hence, the involvement of graduate architects to reduce the workload in building contract administration (BCA) is required. The purpose of this paper is to develop a BCA framework for graduate architects to enhance their work performance in BCA work and to assist them in moving a step closer to acquiring their professional qualifications.

This study adopted a qualitative method where seven housing projects in Malaysia were selected as case studies to conduct documentation reviews and semistructured interviews. The data collected was analyzed using content analysis to develop the BCA framework. Focus groups were used to validate the framework.

This study summarized there are 5 themes (claims and legal matters management, project management, communication and relationship management, quality assessment and management, and design management) and 11 sub-themes (authority matters, building certification, meetings, coordination checklist, letter-writing, contract documentation, building material, design brief, building sustainability and workmanship quality standard, contractor’s submission and building details) that need to be improved by graduate architects in BCA work.

The contribution of this study to the existing knowledge is the development of a BCA framework that enables graduate architects to get a glimpse of architectural professional practice in reality and better prepare them to confront and resolve problems. Besides, the proposed framework could be incorporated into a pedagogy focusing on methods to support construction contract administrators.

Higher education institutions (HEIs) seek innovative approaches to attract students. Since the COVID-19 pandemic, many HEIs have considered diversification through digitalization. From the initial urgency to implement technology at the start of the pandemic to a gradual acceptance over time, HEIs witnessed a shift in perceptions. This paper aims to explore the evolution of the use of technology in HEI classrooms from pre- to post-Covid-19 as seen through the eyes of students and faculty members.

Seven surveys were conducted from March 2020 to January 2023 with faculty members and students at one business HEI in Switzerland. This longitudinal study analyzed the perceptions of faculty and students regarding technology in the ever-changing HEI environments. These results have been used to make practical recommendations for future HEI classroom settings.

The findings reveal that the social aspect must be considered when implementing technology into HEIs. Faculty members and students need appropriate training and adequate resources to engage with the technology in and outside the classroom. The results suggest that one result of the pandemic was a greater acceptance of blended learning practices in traditional business education.

The pandemic has left long-lasting effects on teaching and learning. While many HEIs revert to traditional ways, the authors suggest the need to embrace technology that encourages engagement and authentic teaching and learning. HEIs must listen to their faculty members and students, to create more innovative learning environments.

Losing indigenous knowledge is to lose the future and impoverish the societies because indigenous knowledge is considered one of the cornerstones and survival of communities, societies and economies. This study, thus, aims to explore and assess the contextual enablers of indigenous knowledge and their role in developing and sustaining the Ewe communities in Ghana.

The qualitative research design, which enabled the researcher to engage the participants in an interview process and observation, was used in this study. It was augmented with a quantitative design using structured questions. Data analysis was guided by the basic principles of grounded theory. The coding system was aided by NVivo to analyze the qualitative data, while the quantitative data was analyzed using the SPSS. Descriptive analysis and graphs were deployed in the presentation of the findings.

The study discovered that the communities are in possession of several types of indigenous knowledge, ranging from tacit to explicit knowledge, which are embedded in their cultural and traditional systems and unique to every community; the culture of trust among the citizens and motivation to create and share knowledge in communities was high. Same time, family heads, farmer groups, libraries and museums played key roles in the preservation and management of indigenous knowledge in the communities. On the other hand, information officers and institutions like churches and police posts played insignificant roles in the management and preservation of knowledge in the communities just as the absence of a culture of willingness by the community members to create and share knowledge. Additionally, there was an absence of technological infrastructure, platforms, databases and policies to aid the management and preservation of knowledge in the communities. The study concludes that indigenous knowledge plays a vital role in the development and sustainability of communities in Ghana.

Community leaders and political leaders need to invest in systems and structures that will promote the management and preservation of indigenous knowledge for the development of the communities and the state as a whole.

The study demonstrates its originality in terms of scope, setting, population and empirical evidence by focusing on the role of indigenous knowledge in the sustainability and development of Ewe communities in Ghana.