Employee intentions to adopt blockchain technology in accounting information systems in Local government: Testing the Unified Theory of Acceptance and Use of Technology (UTAUT)

¹ Department of Accounting, Faculty of Economics and Business, Universitas Muhammadiyah Yogyakarta, Special Region of Yogyakarta, Indonesia.
² Master of Accounting, Universitas Muhammadiyah Yogyakarta, Special Region of Yogyakarta, Indonesia.

^* Corresponding author: hafiez.sofyani@umy.ac.id

Abstract

This study investigates the intention to adopt blockchain technology (BT) in accounting information systems (AIS) within Indonesian local governments, utilizing the Unified Theory of Acceptance and Use of Technology (UTAUT). The research focuses on four key UTAUT determinants: facilitating conditions, performance expectancy, social influence, and trust. Using a survey of 295 local government employees involved in financial management, the study applied Structural Equation Modelling (SEM-PLS) to test the hypotheses. The findings reveal that facilitating conditions and trust drive the intention to adopt BT in AIS. At the same time, performance expectancy and social influence have no significant impact. These findings emphasize the critical role of establishing adequate infrastructure and enhancing employee trust to ensure successful BT adoption in AIS within Indonesian local governments.