Assessing Accountants' Intentions to Adopt Blockchain Technology for Enhanced Financial Transparency in Bauchi State Ministry of Finance: A Theory of Planned Behavior Approach
DOI:
https://doi.org/10.5281/zenodo.17967014Keywords:
Blockchain Technology , Financial Transparency, Theory of Planned Behavior, Accounting Adoption Public Sector Finance, Public Sector FinanceAbstract
This study investigates the behavioral intentions of accountants within the Bauchi State Ministry of Finance to adopt blockchain technology for enhanced financial transparency, utilizing the Theory of Planned Behavior (TPB) as its guiding framework. A quantitative, cross-sectional survey design was employed, targeting 205 professionals using a structured questionnaire. Statistical analyses, including reliability tests, correlation analysis, and multiple regression, reveal that attitude, subjective norms, and perceived behavioral control significantly and positively influence the intention to adopt blockchain. The TPB model explained 52% of the variance in intention, affirming its robustness. The findings contribute to both theoretical and practical knowledge on blockchain adoption, offering actionable recommendations for policymakers, accounting bodies, and educators. The study also highlights key barriers and motivators affecting the adoption decision in a public sector context and calls for further research that integrates other behavioral theories and explores long-term adoption behaviors.References
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