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This study explores how entrepreneurs modify their financial path(s) and go beyond job security to attain greater financial freedom. The present work examines the cash-flow quadrant (CFQ) attributes and demonstrates the importance of the push-pull factors for an individual's quadrant transition in achieving financial freedom.

A hypothetical model and an abductive approach were used through regression models in a population sample of 260 Bahraini entrepreneurs. Fuzzy participatory cognitive mapping was also used to develop a conceptual model of financial path transition's decision making among entrepreneurs and study the impact of certain push-pull factors on the entrepreneurs' decisions.

The triangulated study identifies six categories of variables: financial freedom, workplace condition, independence, salary level, family life-building and retirement savings as key pull-push factors that significantly impact financial path transition's decision. Fuzzy cognitive mapping (FCM) extends our knowledge of the dynamics of CFQ transitions from a push-pull factor perspective. The results indicate no significant differences between the variables listed in the regression model and the fuzzy cognitive map model. Four categories of pull-push factors appeared as the entrepreneurs' top rankings when ordered by complexity, centrality scores and impact weight. These categories were workplace conditions, financial freedom, independence and salary level. The findings widen the scope of knowledge of each quadrant and rationalize how and why such factors impact quadrant decisions among Bahraini entrepreneurs.

Many studies discuss the CFQ model and consider its quadrants a specific method for identifying a unique financial path to generate income. A shifting quadrant occurs when individuals want to change their financial path and move beyond job security to achieve more financial freedom. Although this transition is well-established in the literature, the factors accounting for the individual's transition across quadrants have not received enough attention. This study fills this gap and calls for more in-depth investigations of this area to better understand the dynamics of CFQ transitions from a push-pull factor perspective.

The recent progress of digital accounting has significantly affected businesses’ sustainable production process. Businesses generally use digital accounting applications to automate their operational procedures and increase their corporate efficiencies through improved output quality and sustainability. Consequently, the purpose of this study is to look into the antecedent factors that directly and indirectly influence blockchain technology adoption in the context of digital accounting systems.

The data of the current study were obtained from 346 accountants working in information technology companies. Partial least squares structural equation modeling was used to test the research proposal model.

The empirical results confirmed that the adoption of blockchain technology is most considerably impacted by perceived usefulness, whereby it was also revealed that perceived ease of use has a direct and indirect effect on blockchain technology adoption.

According to the researchers’ knowledge, this study addresses a vital research gap in the literature by suggesting a comprehensive research model that can help garner enhanced usage of blockchain technology and its implications in digital accounting systems in the Jordanian context.