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This study aims to focus on the five most relevant and discursive emerging technologies in accounting (cloud computing, big data and data analytics, blockchain, artificial intelligence (AI) and robotics process automation [RPA]). It investigates the adoption and use of these technologies based on data collected from accounting professionals in a technology-developed country – Canada, through a survey.

The study investigates the adoption and use of emerging technologies based on data collected from accounting professionals in a technology-developed country – Canada, through a survey. This study considers the said nature and characteristics of emerging technologies and proposes a model using the factors that have been found to be significant and most commonly investigated by existing prior technology-organization-environment (TOE)-related technology adoption studies. This survey applies the TOE framework and examines the influence of significant and most commonly known factors on Canadian firms’ intention to adopt the said emerging technologies.

Study results indicate that Canadian accounting professionals’ self-assessed knowledge (about these emerging technologies) is more theoretical than operational. Cloud computing is highly used by Canadian firms, while the use of other technologies, particularly blockchain and RPA, is reportedly low. However, firms’ intention about the future adoption of these technologies seems positive. Study results reveal that only the relative advantage and top management commitment are found to be significant considerations influencing the adoption intention.

Study findings confirm some results presented in earlier studies but provide additional insights from a new perspective, that of accounting professionals in Canada. The first limitation relates to the respondents. Although accounting professionals provided valuable insights, their responses are personal views and do not necessarily represent the views of other professionals within the same firm or the official position of their accounting departments or firms. Therefore, the exclusion of diverse viewpoints from the same firm might have negatively impacted the results of this study. Second, this study sample is limited to Canada-based firms, which means that the study reflects only the situation in that country. Third, considering the research method and the limit on the number of questions the authors could ask, respondents were only asked to rate the impact of these five technologies on the accounting field and to clarify which technologies are used.

This study’s findings confirm that the organizational intention to adopt new technology is not primarily based on the characteristics of the technology. In the case of emerging technology adoption, the decision also depends upon other factors related to the internal organization. Furthermore, although this study found no support for the effect of environmental factors, it fills a gap in the literature by including the factor of vendor support, which has received little attention in prior information technology (IT)/ information system (IS) adoption research. Moreover, in contrast to most prior adoption studies, this study elaborates on accounting professionals’ experience and perceptions in investigating the organizational adoption and use of emerging technologies. Thus, the findings of this study are valuable, providing insights from a new perspective, that of professional accountants.

The study findings may serve as a guide for researchers, practitioners, firms and other stakeholders, particularly technology providers, interested in learning about emerging technologies’ adoption and use in Canada and/or in a relevant context. Contrary to most prior adoption studies, this study elaborates on accounting professionals’ experience and perceptions in investigating the organizational adoption and use of emerging technologies. Thus, the findings of this study are valuable, providing insights from a new perspective, that of professional accountants.

The study provides insights into the said technologies’ actual adoption and improves the awareness of firms and stakeholders to the effect of some constructs that influence the adoption of these emerging technologies in accounting.

This study aimed to predict and understand the academic libraries' probability of successful adoption of blockchain within the lens of integrated technology acceptance model (TAM) and technology organization and environment theory (TOE) framework.

A mixed approach was employed to gather data from librarians (292) and system analysts (46) totaling 338 respondents. The total enumeration sampling technique was considered. Qualitative data were analyzed thematically, while quantitative data were analyzed using structural equation model (SEM).

Perceived usefulness and policy are the important factors that influence academic libraries' blockchain adoption intentions. Unlimited access to both print and electronic resources, security of users' information and easy collaboration between users and library staff were found to be the benefits of blockchain application to academic libraries' operations. Major challenges to the adoption of blockchain in academic libraries include the cost of infrastructure related to blockchain applications, privacy issues and a lack of understanding of blockchain technology among librarians.

Future studies would need to include more relevant items to the observed variables of the independent variables that were found insignificant in this study.

The findings of this study will create a roadmap for government and polytechnic management on the factors that could strengthen the adoption of blockchain in the libraries.

The outcome of this study came at a crucial moment when the majority of academic libraries in developing nations like Nigeria were skeptical about the deployment of blockchain technology in their libraries.

The study identified new factors that influence blockchain adoption intention.

This study aims to explore the key challenges and drawbacks of smart contracts (SCs) and how they impact digital resilience within small and medium enterprises (SMEs). Whilst this type of technology is seen as a step forward in terms of traceability, transparency and immutability to increase digital resilience, we argue that it should be approached with trepidation.

In developing this paper, the authors conduct a systematic literature search using the Scopus database. Through this, we identified 931 relevant articles, of which 30 were used as the focus of this article. Thematic analysis was used as the analytical approach to develop themes and meaning from the data.

In this paper, there is an emphasis on the importance of understanding the potential risks associated with SC implementation, as well as identifying appropriate strategies for mitigating any negative impact. In our findings, we puts forward three key themes, namely legality, security and human error, which we argue are key smart contract challenges that impact SME digital resilience.

In this paper, we propose the notion of “centralised control in decentralised solutions”. This comes from the research highlighting SC weaknesses in digital resilience for SMEs. We argue that there is a need for standards, regulations and legislation to address these issues, advocating, ironically, a centralised approach to decentralised technology.

The aim of this paper is to explore and analyse the challenges in effective implementation of blockchain by human resource management (HRM) functions. This paper also aims to assess the interplay between the barriers in causing the challenges during blockchain execution.

Ten barriers are discovered from the past studies. Based on the expert views on the identified barriers interpretive structural modelling (ISM) is administered to understand the interplay of these 10 challenges resulting in ineffective or non-implementation of HR blockchain.

The application of ISM has helped in categorizing the variables into strategic, operational and performance outcomes. Results of ISM indicate key barriers like lack of expertise, data privacy, technical infeasibility, complexity in implantation and lack of used cases.

The research is limited to 10 barriers. There can be other barriers that can also be studied. Second, the research is proposing a conceptual model that needs further validation.

This paper has significant implications for the theoretical and practical body of knowledge. So far, most studies are exploring and describing HRM from a digital perspective. Most HR studies are on artificial intelligence, the Internet of Things and smart HRM. Previous studies on blockchain for HRM are mostly describing the advantages of going for it.

Based on the findings, it can also be suggested that policy formulators must advance the technical regulatory framework. Blockchain technology can be effectively implemented only if the top management is committed to it because they can only frame the rules and right control framework, affirm the governance process and strategize improvement.

The study offers insights into the organization's decision makers for effectively implementing blockchain into their HR systems. Some specific recommendations based on the results are also made. The paper is an innovative attempt to analyse the barriers to HR blockchain.

Digital transformation has gained particular interest among academics and policymakers in recent years. However, the empirical quantification of digital transformation stages and their impact on innovation in small and medium-sized enterprises (SMEs) remains understudied. Therefore, this study aims to investigate the impact of digital transformation stages on a differentiated measurement of innovation performance in SMEs.

The authors propose a simplified one-dimensional digital maturity path to estimate the stages of digital transformation in SMEs. The authors validate their approach with a cluster analysis and perform an ordered logistic regression to estimate the impact of digital transformation stages on SMEs' innovation performance.

The authors' results show that digital transformation in general has a positive impact on SMEs' innovation performance. More precisely, the authors find that the early stage of digital transformation has a detrimental effect on innovation performance, while significant and positive effects can be expected from the experimental stage onward. Furthermore, the advanced stage of digital transformation significantly increases the probability of producing radical innovations.

This study contributes to the ongoing discussion about the relationship between digital transformation and innovation in SMEs by presenting an approach to quantify digital transformation stages in SMEs. Additionally, this study provides new insights into the specific dynamics of the relationship between different stages of digital transformation and their impact on a differentiated measurement of innovation performance, including technological, non-technological and radical innovation.

The coordination among the various entities such as the military, government agencies, civilians, non-governmental agencies, and other commercial enterprises is one of the most challenging aspects of managing the humanitarian supply chain. Blockchain technology (BCT) can facilitate coordination, but the cost and other hindrances have limited their application in disaster relief operations. Despite some studies, the existing literature does not provide a nuanced understanding of the application of blockchain technology to improve information alignment and coordination. Motivated by some recent examples where blockchain technology has been used to trace and mobilize resources in the form of funds and materials from the origin to the destination, the authors develop a theoretical model grounded in the contingent resource-based view.

To empirically validate the model and test the research hypotheses, the authors gathered cross-sectional data using a structured pre-tested questionnaire. In this study, the authors gathered our responses from international non-governmental organizations from twenty-four countries. The authors performed the statistical analyses using variance-based structural equation modeling (PLS-SEM) with the help of commercial software (WarpPLS 7.0).

The findings of the study offer some useful implications for theory and practice. The results obtained through statistical analyses suggest that the BCT significantly affects information alignment and coordination. However, contrary to popular beliefs the study suggests that intergroup leadership has no significant moderating effect on the paths joining BCT and information alignment/coordination. Moreover, the authors found that the control variable (interdependence) significantly affects the information alignment and coordination further, which opens the room for further investigation.

The result of the study offers some useful guidance. Firstly, it suggests that humanitarian organizations should invest in BCT to improve information alignment and coordination which is one of the most complex tasks in front of humanitarian organizations. Secondly, intergroup leadership may not have desired influence on the effects of BCT on information alignment/coordination. However, the interdependence of the humanitarian organizations on each other may have a significant influence on the information alignment/coordination.

The study offers some useful implications for theory. For instance, how BCT influences information alignment and coordination was not well understood in the context of humanitarian settings. Hence, this study offers a nuanced understanding of technology-enabled coordination in humanitarian settings.

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.

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.

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.

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.

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.

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.

As a little research has been conducted to understand the factors influencing users’ intentions to adopt blockchain-based telemedicine (BBT), it is important to investigate BBT acceptance as incorporation of blockchain technology can solve telemedicine-related issues. Accordingly, this study aims to investigate the factors influencing behavioral intentions (BI) to adopt BBT.

An integrated model comprising the constructs taken from technology–organization–environment framework, technology acceptance model, unified theory of acceptance and use of technology and theory of planned behavior based on their relevance to the context and the objectives of the study has been used for this research. A quantitative approach has been used to test the hypotheses, for which the data was collected from 324 respondents through a self-administered questionnaire. Partial least squares structural equation modeling has been used to test the hypotheses.

The results of the study show that relative advantage, perceived usefulness, trust and perceived ease of use have a significant impact on BI to adopt BBT, whereas regulatory support, subjective norms and facilitating conditions do not have any significant impact on the same.

As the concept of BCT in Pakistan is at its nascent stage and literature regarding this technology’s adoption is also limited, researchers and scholars can apply it to several other fields in Pakistan. For example, this study can be extended to explore the factors influencing blockchain adoption in areas such as education, logistics, transportation, finances and management. This research only considers the direct effects of constructs on BI to adopt BBT and does not consider any mediation and moderations constructs. Future researchers can also study the influence of mediation and moderation constructs on BI to adopt BCT.

Although studies on the acceptance of telemedicine exist, there is a gap concerning the acceptance of BBT, which the current study helps to bridge. From a practical standpoint, the current study makes a highly valuable contribution toward understanding acceptance factors for BBT projects, leading to help policymakers devise policies to promote telemedicine.