ANALYZING THE RELATIONSHIP BETWEEN ACCOUNTING INFORMATION QUALITY AND AI ADOPTION ON BLOCKCHAIN ADOPTION INTENTION: THE MEDIATING ROLE OF ATTITUDE

Abstract

This research examines the effects of Accounting Information Quality (AIQ) and Artificial Intelligence Adoption (AIA) on Blockchain Adoption Intention (BAI), Attitude toward blockchain technology (ATT) is used as a mediator. The study will be based on the Unified Theory of Acceptance and Use of Technology (UTAUT) and the Theory of Planned Behavior (TPB). The study will present a survey-based analysis of 178 respondents, who were selected among Pakistan-based accounting and finance professionals. SmartPLS 4.0 and SPSS 26 were used to assess reliability, convergent validity, discriminant validity, collinearity, model fit measures and structural path coefficients. The findings have indicated that AIQ and AIA are both significant predictors of positive attitudes towards blockchain, which in turn have a significant impact on blockchain adoption intention. The direct relationships between AIQ and AIA with adoption intention are insignificant, which validates complete mediation of attitude. Combined predictors have a strong model predictive power with 80.9 per cent explained attitude and 75.1 per cent explained blockchain adoption intention. The results are added to the body of literature on sustainable digital transformation in accounting and provide practical implications to the policy-makers and managers within organizations that aim at greater rates of blockchain adoption in financial ecosystems.