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The paper aims to understand the possible determinants of knowledge of, and interest in using, blockchain, with a particular focus in the future intention to apply this technology. Blockchain technology is deemed to radically change business models and processes. Using this technology in small and medium enterprises (SMEs) is still a novel idea. Moreover, not much is known about the diffusion and level of interest towards blockchain in SMEs. This research adopts a knowledge management perspective, drawing on technology acceptance model to highlight the level of blockchain technology diffusion, and to explore which factors lead SMEs’ to adopt blockchain.

This study distributed a questionnaire to a sample of 300 SMEs in Italy. This study received 96 responses (32% response rate). This study calculated descriptive statistics and undertook a reliability analysis. Finally, this study performed a logistic regression to analyse the determinants of further intention to use blockchain technology.

Results show that blockchain technology is quite well known, but the level of knowledge is limited. Moreover, the research reveals that the rate of adoption is very low. Interest in the future adoption of blockchain is associated with knowledge, perception of usefulness and ease of use of blockchain.

This paper is one of the first explorative studies showing which factors lead SMEs to adopt blockchain technologies and shedding some light on the interaction between knowledge management and blockchain adoption and diffusion in SMEs. It highlights how blockchain knowledge could determine future interest in blockchain innovation. This paper is relevant for public and private institutions that aim to promote, through knowledge management, the adoption of blockchain in SMEs.

There is great interest in blockchain in the supply chain yet there is little empirical research to support the consideration of the technology. Ferdows (2018) calls for research aimed at learning from pioneers in the field and Gartner points out that the interest in blockchain holds similarities to the interest surrounding RFID 15 years ago. As a result, there may be opportunities to leverage insights from RFID research to inform the consideration of blockchain. The purpose of this paper is to explore how the Reyes et al. (2016) framework for the implementation of RFID may inform the consideration of blockchain in the supply chain.

A two-stage approach is used to explore RFID implementation considerations from the Reyes et al. (2016) RFID implementation framework, using an initial exploration of managers interested in blockchain using a focus group and a survey and to more in depth explore three case companies pioneering blockchain.

Several RFID implementation considerations can inform the consideration of blockchain but there are also differences in considering blockchain. A framework is developed that details considerations found to be relevant by implementation stage.

This paper adds to the limited amount of empirical research on blockchain in the supply chain and advances research beyond the consideration of use cases into the exploration of actual implementation of blockchain in the supply chain. The decision framework developed both leverages and nuances findings from RFID research and can inform managerial decision making. It also adds to research a multi-stage approach to implementation and uncovers rich opportunity to further learn from pioneers.

To explore how the blockchain affects the pricing and financing decisions in a low-carbon platform supply chain.

Considering the dual roles of the e-commerce platform as a seller and an initiator, a typical game-theoretical method is applied to analyze the behavior of supply chain decision-makers and the impact of key variables on equilibriums.

When loan interest rates are symmetric, whether blockchain is used or not, the e-commerce platform financing mode will always produce higher wholesale price and unit carbon emission reduction, while the retail price is the opposite. Higher unit additional income brought by the blockchain can bring higher economic and environmental performances, and the e-commerce platform financing mode is superior to bank financing mode. The application of blockchain may cause the manufacturer to change his/her financing choice. For bank financing, with the increase of loan interest rates, the advantages brought by blockchain will gradually disappear, but this situation will not occur under e-commerce platform financing.

Blockchain is known for its information transparency properties and its ability to enhance user trust. However, the impacts of applying blockchain in a low-carbon platform supply chain with different financing options are not clear. The authors examine the manufacturer's strategic choices for platform financing and bank financing, whether to adopt blockchain, and the impact of these decisions on carbon emissions reduction, consumer surplus and social welfare. The research conclusion can provide reference for the operation and financing decisions of platform supply chain under the carbon reduction target in the digital economy era.

This study aims to offer a bibliometric and coding analysis of blockchain articles published in the accounting, auditing and accountability fields.

The data were collected using the Scopus database and a bibliometric and qualitative coding analysis with the keywords “blockchain” and “accounting” or “auditing” or “accountability.” Of the 514 initial sources, 93 peer-reviewed papers, book chapters and conference proceedings in the areas of business, management and accounting were finally selected. Nonscientific sources such as nonpeer-reviewed books and white papers were excluded.

This study reveals a promising and multidisciplinary field of research dominated by scholars and less by practitioners. Qualitative research, especially discourse analysis, is the most used method among authors. This study gives some useful insights about blockchain's definition and characteristics, business models, processes involved, connection with other technologies and relationships with accounting theories. Among the most interesting insights, the results confirm that technology as an external force can create an intersection among several research areas: accounting, auditing, accountability, business, management, computer science and engineering fields. Finally, in terms of research themes, although blockchain has a clear effect on auditing accounting, the links with the area of accountability are less clear and validated.

This study highlights the current state of the field, combining methodological approaches and providing valuable future research insights. Additionally, it is also a starting point for professionals to fully understand blockchain's characteristics and potential with a constructive and systemic approach.

To introduce blockchain in simple terms for business lawyers to be able to spot the right issues and ask the right questions.

This article provides an overview of blockchain, identifies two example use cases, and highlights some of the most pressing legal issues, including issues to address in on-chain programming, off-chain agreements and other issues when determining whether to implement a blockchain solution.

This article concludes that there has been a significant growth in investment and interest in blockchain. Numerous companies across different sectors have developed blockchain proof-of-concepts, with some heading towards production deployments. At this point, commercial blockchain is largely in the pilot or proof-of-concept stage across a wide range of use cases, with payments and supply chain being two of the most promising use cases. This article also identifies possible legal issues associated with blockchain.

Despite the growing interest in blockchain, it is still a novel topic to many business lawyers. It is very important that lawyers are able to identify the right issues and ask the right questions.

Practical guidance from experienced lawyers in the Technology Transactions and Financial Services Regulatory & Enforcement practices.

The purpose of this paper is to conceptualise the chief aspects of policy interest in blockchain technology.

The paper outlines policymaking processes in the context of innovation and technological change, assesses generic variations in policy treatment towards blockchain, and identifies manifestations of policy entrepreneurship using national case studies of blockchain policies.

Favourable policy dispositions towards blockchain technology are interpreted as political efforts to develop local, blockchain-enabled economies. So-called “crypto-friendly” jurisdictions proactively clarify regulatory and tax treatments of cryptocurrency and other blockchain applications, and trial blockchain uses in fields predominated by public sector activity. Policymakers in countries hostile towards blockchain-related activity have instigated bans or strict limitations with respect to blockchain engagement by developers and users.

Reliance upon case studies suggests the need for alternative study approaches (e.g. index construction, empirical research) as blockchain use consolidates throughout the global economy.

This paper provides insight to policymakers and blockchain practitioners regarding the attributes of accommodative policies towards distributed ledger technology.

Countries and sub-national regions exhibiting a more welcoming policy stance are more likely to attract entrepreneurs and investors in the crypto-economic blockchain space.

This paper develops a policy “crypto-friendliness” construct to assess the extent to which policymakers enact accommodative policies for blockchain development.

Distributed ledger technologies, and particularly blockchain, have attracted significant attention recently and we believe that it is right time to look back the literature and digest the accumulated knowledge. The purpose of this study is to contribute to the existing knowledge of blockchain technology by surveying the stock of research about this newly rising technology. We conducted a descriptive analysis of current academic and business research on blockchain technology and categorized the studies according to source, field, approach, geography, affiliation, and cryptocurrency-focus. We accompanied this with a global patent publication analysis and presented our insights and takeaways from our analyses.

The purpose of this paper is to introduce and explore blockchain technology and its potential implementation to hospitality and tourism firms’ wide range of business operations and transactions from a technological and functional point of view. This study’s central interest is to produce novel and rigorous in-depth-review analysis and foundations for a broad discussion and outlook on the potential applications of blockchain technology benefiting hospitality and tourism research, as well as the industry as a whole.

This study identifies and proposes several potential areas of the adoption and implementation of blockchain technology to the hospitality and tourism industry, including payment and cryptocurrencies, tracking and service customization, the disintermediation of hospitality and tourism, innovative loyalty programs, smart contracts, integrated property management systems, verified rating and review systems, collaborative initiatives and due diligence and smart tourism, each of which represents fertile avenues for future research.

This paper provides extensive critical discussions, reviews and answers to a fundamental question: “What critical functions of Blockchain mechanisms can be implemented to the existing core operational (i.e. booking and reservation systems, guest management, etc.) and business functions (i.e. loyalty/reward programs, agent transactions, etc.) of hospitality and tourism companies?”.

Future studies should specifically delve further into various angles of this “BizTech” environment based not only on business operations and competition but also on vendor and customer collaboration.

This study intends to serve as a guidance for future research, facilitate knowledge accumulation and create a new understanding and awareness in both practice and academia. One of the most important applications of blockchain in this industry would be that pertaining to direct booking, online reservation systems (i.e. airlines and online travel agencies) and check-in/out with digital identities. With industry-wide blockchain adoption, guests’ personal information can be digitally validated, saved and secured as previously established cryptographically secured codes verify one’s identity without disclosing essential personal information.

It is obvious that the hospitality and tourism industry needs urgent technological transformation, industrial innovations and new growth avenues such as the adoption of blockchain technology and systems to maintain its global market share in the future. Therefore, the implementation of blockchain systems can promote the formation of multi-center (i.e. guest operations and customer service), weakly intermediated (i.e. loyalty programs and/or review and rating systems) areas in this industry.

Blockchain possesses the potential to disrupt and reshape a plethora of industries in the next decade. However, blockchain adoption rates in technology developed countries, such as Ireland, are relatively low. Motivated by blockchain’s potential to transform sociotechnical systems, the lack of systematic inquiry pertaining to blockchain studies from an information system perspective, the authors propose the following research question: “How do organizational factors influence blockchain adoption in organizations based in a developed country?” Specifically, the purpose of this paper is to elucidate the impact of organizational factors on the adoption of blockchain and the adoption of blockchain in companies based in Ireland.

A comprehensive literature review was conducted, and the methods of qualitative content analysis were used to identify the most important technology–organization–environment (TOE) blockchain adoption factors. Organizational factors are often viewed as the most significant determinants of IT innovation adoption in organizations. Consequently, using a multiple-case study of 20 companies based in Ireland, the authors investigate how the top three organizational factors identified from the blockchain literature affected these companies decision to adopt or not adopt blockchain.

The literature review on blockchain adoption identified specific technological, organizational and environmental factors. Furthermore, the case study findings identified three patterns: top management support and organizational readiness are enablers for blockchain adoption, and large companies are more likely to adopt blockchain than small to medium-sized enterprises (SMEs). The authors explain these patterns by examining the nature of blockchain and the characteristics of Ireland as a developed country. Practical and scientific contributions are also presented.

This study makes several important scientific contributions. First, the findings revealed that top management support and organizational readiness are significant enablers of blockchain adoption. Ireland is recognized as a technology developed country; however, the findings in relation to top management support contradict existing IT adoption literature pertaining to developed countries. Second, previous IT innovation adoption literature suggests that organizations size has a positive influence on a company’s IT innovation adoption process. This study demonstrates that large organizations are more likely to not only adopt blockchain but are also more likely to conduct increased levels of blockchain research and development activities. Finally, and most significantly, the authors identified several patterns, which relate specifically to Ireland as a developed country that influenced the findings. These findings could hold particular relevance to governments and organizations of other developed countries in terms of accelerating blockchain adoption.

The findings about the low level of blockchain awareness and the lack of information pertaining to viable business use cases indicate that the Irish government could play a more significant role in promoting the benefits of blockchain technologies. Further, the findings could also encourage IT providers to formulate enhanced strategies aimed at disseminating information pertaining to blockchain technologies. Second, the positive influence of top management support and organizational readiness, particularly about core competencies, on blockchain adoption suggests that equipping managers with the requisite knowledge and skills will be crucial in adopting these IT innovations. Finally, organizations who adopted blockchain used cloud-based blockchain platforms and tools to overcome the constraints of their initial low levels of organizational readiness.

This is one of the first studies to identify specific TOE blockchain adoption factors. Further, the authors examine how the three most identified organizational adoption factors impact organizations decisions to adopt blockchain. Finally, the authors discuss how the resulting three patterns identified by examining the nature of blockchain and the characteristics of Ireland as a technology developed country.

This paper aims to design, build and evaluate a blockchain platform in the accounting domain, taking an ecosystem perspective. To achieve this aim, the research provides evidence for developing a decentralised architecture rooted on blockchain technology, designing a proof of concept and modelling an accounting blockchain-based system.

Moving from the analysis of previous literature and leveraging on the design science approach, this paper provides a framework grounded on the main pillars of blockchain and accounting functions, identifying technical and non-technical issues that must be addressed embrace blockchain technology's full potential.

We propose and discuss a conceptual framework for a blockchain-based accounting context, moving from the identification of a typical accounting scenario. The framework is organised around three scalable levels: the first level is a technological infrastructure based on a distributed database with peer-to-peer storage; second, in the intermediate level, increasing control levels are assured through permissions and validation and third, in the higher level, the system provides the integration of business and security applications. The deployment of this system relies on a private network of nodes that validates transactions.

The proposed conceptual framework about blockchain development in accounting allows closing the knowledge gap between blockchain developers and accounting experts by suggesting technological and strategic issues for practitioners.

We provide practical guidelines to design and adopt blockchain in the accounting domain.