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1 – 10 of 334
Article
Publication date: 30 April 2024

Elaine Pinto Varela Alberte and Gabriel de Oliveira Novelli

This paper aims to analyze practices, processes and outcomes related to construction supply chain management (CSCM) in Brazil to identify opportunities and direct actions and…

Abstract

Purpose

This paper aims to analyze practices, processes and outcomes related to construction supply chain management (CSCM) in Brazil to identify opportunities and direct actions and strategies to improve the Brazilian sector through blockchain technology (BT).

Design/methodology/approach

The study collected empirical data through semi-structured interviews with consumers and distributors to identify how the CSCM functions today. The interviews were structured and analyzed around the following topics: processes, digitalization, quality and weakness of the activities performed. The opportunities for using BT in CSCM were identified by crossing these results with evidence in the bibliography.

Findings

The study identified deficiencies, gaps and good practices applied to information management in the sector. Also, it analyzed the features, drivers and barriers of BT from a practical perspective. The findings suggested that BT is feasible and promising, reducing costs and enhancing process transparency. The need to overcome cultural and economic barriers is a challenging task.

Originality/value

This study brings a new perspective on using BT in CSCM, relating it to the demands and particularities of the construction sector in Brazil. The study identifies a limited panorama of chronic CSCM concerns, given BT’s infinite opportunities. And it motivates a gradual transition toward installing a new technological culture based on BT that focuses on priority care for the sector’s chronic deficiencies. The results can guide practical actions for the successful insertion of BT in the CSCM, laying the foundations for significant future research.

Details

Construction Innovation , vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1471-4175

Keywords

Article
Publication date: 29 February 2024

Khurram Shahzad, Shakeel Ahmad Khan and Abid Iqbal

The objectives of the study were to identify the effects of blockchain technology (BT) on the university librarians, the impact of BT on the university library services and to…

Abstract

Purpose

The objectives of the study were to identify the effects of blockchain technology (BT) on the university librarians, the impact of BT on the university library services and to reveal the challenges to adopt BT in the university libraries.

Design/methodology/approach

A systematic literature review was applied to address the objectives of the study. Around 25 studies published in peer-reviewed journals were selected to conduct the study.

Findings

The findings of the study revealed that blockchain technology (BT) has positive effects on the university librarians as it assists them in digital resources management, provision of integrated library services, effective records management and continued professional development. The study also displayed that BT has a positive impact on the university libraries through effective information management, user privacy, collaboration, technological innovation and access control. Results also revealed that technical issues, financial constraints, security problems, skill issues and sociocultural issues created challenges to adopt BT in the university libraries.

Originality/value

The study has offered theoretical implications for future investigators through the provision of innovative literature on the prospectus and challenges associated with blockchain in the context of librarianship. The study has also provided practical implications for management bodies by offering recommendations for the successful adoption of blockchain in the university libraries. Additionally, a framework has been developed to adopt BT successfully in the university libraries for the delivery of smart library services to library patrons.

Article
Publication date: 27 November 2023

Rasha H. Majeed and Alaa A.D. Taha

This paper seeks to investigate the factors influencing auditors' behavioural intentions towards blockchain technology (BT) adoption in Iraqi government banks. It also highlights…

Abstract

Purpose

This paper seeks to investigate the factors influencing auditors' behavioural intentions towards blockchain technology (BT) adoption in Iraqi government banks. It also highlights the relationships between these factors to determine if the proposed model can provide a more comprehensive means of comprehending how auditors in government banks have adopted BT.

Design/methodology/approach

The study uses the unified theory of acceptance and use of technology and expands it by incorporating five external constructs: “system trust”, “cost”, “transparency”, “security” and “auditor's skill.” This study employed a quantitative and exploratory methodology through the gathering and examination of data from 300 auditors. For the evaluation of the measurement and structural models, the authors adopted the partial least squares structural equation modelling approach with SmartPLS v4.

Findings

The findings demonstrate that “auditor's skill and four government features of BT adoption” are major factors in government bank auditors' adoption of BT. Additionally, the findings indicate that social influence is a potent indicator of one's intention to adopt BT in the banking industry.

Research limitations/implications

One limit of this study is the selection of governmental perspective. This study is limited to auditors' opinions, who work at the government banks. Further studies may consider other perspectives in order to provide an in-depth analysis of blockchain.

Practical implications

This paper offers valuable insights into the factors influencing the adoption of blockchain technology in Iraqi governmental banks. It provides empirical evidence supporting auditing units and internal auditors in enhancing their job performance through the adoption of such technology.

Originality/value

This study contributes to the existing literature on technology adoption within the audit profession, specifically examining the use of blockchain technology. By exploring the features of technology adoption within government institutions in the auditing field, it introduces a new perspective, emphasizing the importance of auditor skills.

Details

Asian Review of Accounting, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1321-7348

Keywords

Article
Publication date: 3 October 2023

Lu Wang, Jun Zhang, Jian Li, Huayi Yu and Jun Li

This study aims to provide a series of drivers that prompt the blockchain technology (BT) adoption decisions in circular supply chain finance (SCF) and also assesses their degrees…

Abstract

Purpose

This study aims to provide a series of drivers that prompt the blockchain technology (BT) adoption decisions in circular supply chain finance (SCF) and also assesses their degrees of influence and interrelationships, which leads to the construction of a theoretical model depicting the influence mechanism of BT adoption decisions in circular SCF.

Design/methodology/approach

This study mainly uses the technology-organization-environment (TOE) framework, which focuses on the aspects based on the nature of innovation, intra-organizational characteristics and extra environmental consideration, to identify the drivers of blockchain adoption in circular SCF context, while the significance and causality of the drivers are explained using interpreting structural models (ISMs) and the decision-making trial and evaluation laboratory (DEMATEL) method.

Findings

The findings of this study indicate that government policy and technological comparative advantage are the underlying reasons for BT adoption decisions, management commitment and financial expectations are the critical drivers of BT adoption decisions while other factors are the receivers of the mechanism.

Practical implications

This study provides theoretical references and empirical insights that influence the technology adoption decisions of both BT and circular SCF by practitioners.

Originality/value

The theoretical research contributes significantly to current research and knowledge in both BT and circular SCF fields, especially by extending the existing TOE model by combining relevant enablers from technological, organizational and external environmental aspects with the financial performance objectives of circular SCF services, which refer to the optimization of the financial resources flows and financing efficiency.

Details

Management Decision, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0025-1747

Keywords

Article
Publication date: 5 June 2023

Taofeek Tunde Okanlawon, Luqman Oyekunle Oyewobi and Richard Ajayi Jimoh

Blockchain technology (BT) is a relatively new technological innovation in all industries, including the construction industry, that is used to improve supply chain management…

Abstract

Purpose

Blockchain technology (BT) is a relatively new technological innovation in all industries, including the construction industry, that is used to improve supply chain management. Therefore, this study assesses the drivers for the implementation of BT in the construction supply chain management in Nigeria.

Design/methodology/approach

This study used a quantitative research approach, with a questionnaire survey administered to professionals in the Nigerian construction industry using the snowball sampling method, yielding 155 respondents. The collected data were analysed using descriptive and exploratory factor analysis (EFA) while Cronbach’s alpha was used to evaluate the reliability.

Findings

The analysis revealed that all the identified drivers ranked higher than the average mean item score, with level of awareness of the new technology and data management ranking topmost. The identified drivers were clustered into five categories using EFA: technological driver, social-economic driver, management driver, transparency and security driver and information driver.

Research limitations/implications

This research was carried out in the Southwestern region which is one of the six geo-political zones in Nigeria using a cross-sectional survey method.

Practical implications

The findings will be extremely useful to both professionals and practitioners in the Nigerian construction industry in gaining knowledge about the potential drivers to the implementation of BT in construction supply chain management.

Originality/value

The research categorized the drivers into technological, social-economic, management, transparency and security and information driver. It also identified that level of awareness of BT as the major driver in the implementation of BT in construction supply chain management.

Details

Journal of Financial Management of Property and Construction , vol. 28 no. 3
Type: Research Article
ISSN: 1366-4387

Keywords

Article
Publication date: 24 July 2023

Shafique Ur Rehman, Muhammad Usman, Yudi Fernando, Diyana Kamarudin and Abdul Waheed

This paper aims to model the mediating effects of facilitating conditions and innovativeness in the industrial Internet of Things (IIoT) and blockchain technology (BT) on…

Abstract

Purpose

This paper aims to model the mediating effects of facilitating conditions and innovativeness in the industrial Internet of Things (IIoT) and blockchain technology (BT) on manufacturing supply chain performance (MSCP).

Design/methodology/approach

Partial least square structural equation modelling was used to test the goodness of the model fit and hypotheses by using SmartPLS 3.3.3. Data was collected from 464 managers in Pakistan’s automotive industry through a stratified random sampling technique.

Findings

IIoT, BT, facilitating conditions and innovativeness significantly enhanced the MSCP. Therefore, the mediation between facilitating conditions and innovativeness to IIoT and BT adoption was significant in the MSCP.

Practical implications

The adoption of digital technology to improve the MSCP can assist companies in reducing the cost of complex procurement, production and distribution processes through secured and efficient operations. Furthermore, organisations must establish a conducive atmosphere that fosters experimentation, collaboration and resource allocation towards technological advancements to capitalise on the advantages of these technologies effectively.

Originality/value

This study developed a research model integrating IIoT technology, BT, facilitating conditions and innovativeness to determine the MSCP under the resource-based view theory. The outcome of this study could help organisations design a framework to improve supply chain performance by integrating innovativeness.

Details

Journal of Science and Technology Policy Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2053-4620

Keywords

Open Access
Article
Publication date: 10 August 2023

Ahmed Anis

This paper aims to examine the role of Blockchain in the accounting and auditing literature and profession. Specifically, the paper investigates auditors' perceptions about the…

4271

Abstract

Purpose

This paper aims to examine the role of Blockchain in the accounting and auditing literature and profession. Specifically, the paper investigates auditors' perceptions about the role of blockchain in accounting and auditing and the perceived potential benefits and challenges of blockchain-based accounting systems in Egypt. Moreover, what are the capabilities required for successfully implementing blockchain-based accounting systems?

Design/methodology/approach

A mixed-method approach was adopted to achieve the research objectives. The qualitative study included 11 in-depth interviews with external auditors, and the results of the interviews and the literature review helped develop a survey collected from 58 auditors.

Findings

The findings revealed low-to-moderate awareness of Blockchain-based accounting systems. Also, there were significant differences between auditors from large audit firms and small-and-medium audit firms regarding the benefits and challenges associated with Blockchain-based accounting systems.

Practical implications

The results provide valuable insights for practitioners, researchers and policymakers.

Originality/value

Understanding blockchain-based accounting systems and the benefits and challenges associated with their application is crucial for developing effective strategies and frameworks to overcome barriers and realize the transformative potential of blockchain in the accounting and audit market.

Details

Journal of Humanities and Applied Social Sciences, vol. 5 no. 4
Type: Research Article
ISSN: 2632-279X

Keywords

Article
Publication date: 17 January 2023

Abla Chaouni Benabdellah, Kamar Zekhnini, Anass Cherrafi, Jose Arturo Garza-Reyes, Anil Kumar and Jamal El Baz

Blockchain technology (BT) is creating a new standard for all business operations. It can assist businesses in handling the complexity of circular digital supply chain (DCM…

Abstract

Purpose

Blockchain technology (BT) is creating a new standard for all business operations. It can assist businesses in handling the complexity of circular digital supply chain (DCM) management. Despite this optimistic view, several barriers hinder its implementation. In this regard, this study contributes to Industry 4.0, circular economy (CE), the viability with a critical emphasis on its potential ramifications and influence on the future agenda while using BT technology in the supply chain (SC). In addition, the research reduces the knowledge gap by investigating and ranking the key barriers to the deployment of BT in viable circular digital supply chains (VCDSCs) and studies their interdependencies and causal relationships. The purpose of this paper is to address these issues.

Design/methodology/approach

The barriers to BT adoption in the VCDSC are identified through a thorough literature review and considering viability performance. These barriers are then classified using the analytical hierarchy process (AHP) method. Decision-making trial and evaluation laboratory (DEMATEL) is then employed to examine the cause/effect, correlation, and connection among the 14 barriers selected barriers from the AHP classification to estimate each barrier's overall degree of impact over the others.

Findings

This paper identifies and analyzes the BT adoption barriers in the VCDSC as well as examines how the key barriers interact. As a result, according to the AHP/DEMATEL method, the most prominent influencing barriers to the BT implementation in the VCDSC are “Data transparency,” “Market competition,” “Missing infrastructure,” “Lack of standardization,” “Complex protocol,” “Lack of industry involvement,” “Financial constraints,” “Missing infrastructure,” “Data transparency” and “Interoperability.” The outcomes offer a potential path for identifying important barriers as well as insight into the implementation of BT in the SC while integrating different capabilities such as viability, sustainability and CE principles.

Practical implications

Managers and researchers will benefit from this research by gaining an understanding of the challenges that must be prioritized and examined for BT to be implemented successfully in the VCDSC.

Originality/value

The use and implementation of blockchain-enabled VCDSC continue to face challenges despite an increase in relevant practice and research. Despite the benefits of BT, managers struggle to apply such technology in the context of their company. In this respect, this paper uses an integrated AHP–DEMATEL for categorizing the BT barriers as well as the interrelationship between them. In this respect, this paper presents the BT barriers studied are those related to the use of BT in the SC while integrating different paradigms such as viability, digitalization and CE. While many studies look at the barriers to BT adoption; none of them has ever included the viable capability, which means the ability to “react agilely to positive changes, be resilient to absorb negative events and re-cover after disruptions and survive at long-term periods.” The study concludes with insightful comments based on the findings and suggestions for eradicating those obstacles and their associated effects.

Details

Benchmarking: An International Journal, vol. 30 no. 10
Type: Research Article
ISSN: 1463-5771

Keywords

Article
Publication date: 28 February 2023

P.S. Biswa Bhusan Sahoo and Vikas Thakur

To stabilise the financial flow and ensure the smooth operations of the micro, small and medium enterprises (MSMEs), supply chain finance (SCF) is one of the efficient alternative…

Abstract

Purpose

To stabilise the financial flow and ensure the smooth operations of the micro, small and medium enterprises (MSMEs), supply chain finance (SCF) is one of the efficient alternative solutions suggested by various researchers and practitioners. The application of blockchain technology (BT) could maximize the capability and performance of the SCF throughout the supply chain. Therefore, this study aims to identify and analyse the factors of implementing BT-embedded SCF solutions for Indian MSMEs.

Design/methodology/approach

The total interpretative structural modeling (TISM) methodology is applied to explore the hierarchical as well as non-hierarchical relationships among the factors of implementing BT-embedded SCF solutions in Indian MSMEs. Thereafter, the fuzzy-cross-impact matrix-multiplication (F-MICMAC) approach is opted to classify all the factors into four groups depending upon their driving and dependence powers in the overall TISM hierarchy.

Findings

The result of this study revealed that “real-time exchange of information” and “transparent platform” are the most influential factors and play important role in the application of blockchain in SCF in Indian MSMEs. The real-time exchange of information ensures the easy and quick access to data by any partner across the supply chain and, also the data and information remain secure.

Practical implications

The findings of this study help the MSMEs and supply chain managers to implement the blockchain-embedded solutions to overcome the traditional SCF challenges and obstructions by setting up short-term as well as long-term policies and will open the door for future research work.

Originality/value

To the best of the author’s/authors’ knowledge, this study is the first of its kind, where the data is collected from field experts to identify the factors influencing the blockchain-embedded SCF adoption in Indian MSMEs’ perspectives, to tackle the flaws of SCF and strengthen the MSMEs.

Details

Journal of Business & Industrial Marketing, vol. 38 no. 11
Type: Research Article
ISSN: 0885-8624

Keywords

Article
Publication date: 7 June 2022

Khuram Shahzad, Qingyu Zhang, Muhammad Kaleem Khan, Muhammad Ashfaq and Muhammad Hafeez

This study pinpoints the critical factors influencing the acceptance of blockchain technology in supply chain management in the light of the extended unified theory of acceptance…

Abstract

Purpose

This study pinpoints the critical factors influencing the acceptance of blockchain technology in supply chain management in the light of the extended unified theory of acceptance and use of technology (UTAUT2) with additional factors personal innovativeness in technology and user's self-efficacy.

Design/methodology/approach

The questionnaire-based data was obtained from SC professionals in China (Beijing). The essential factors influencing it are evaluated through structural equation modeling (SEM), using AMOS software.

Findings

The empirical findings specify that performance expectancy, facilitating conditions, price value, hedonic motivation, user self-efficacy, and personal innovativeness are positively influencing user satisfaction. User satisfaction has a substantial progressive effect on habit. Furthermore, facilitating conditions, price value, habit, user self-efficacy, personal innovativeness, and user satisfaction have a progressive impact on continued intention to use blockchain technology in supply chain management.

Originality/value

Although numerous studies investigated the influencing factors of blockchain technology adoption in supply chain management, no study examined the determinants of UTAUT2. However, this study not only empirically studied the UTAUT2 model but also extended it with the most influencing elements such as personal innovativeness in technology and user's self-efficacy. Furthermore, this study contributes to the BT-enabled SCM literature by studying the continued use and acceptance, rather than testing behavioral intention and initial adoption which is common in previous studies of BT-enabled SCM. Finally, this study discusses the limitations, future directions, and managerial implications of the results so that supply chain professionals can deliver what supply chain stakeholders require.

Details

International Journal of Emerging Markets, vol. 18 no. 12
Type: Research Article
ISSN: 1746-8809

Keywords

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