Auditors’ intention to use blockchain technology and TAM3 : the moderating role of age

The purpose of this study is to examine the effect of the two determinants of the technology acceptance model (TAM3), perceived ease of use (PEOU), and perceived usefulness (PU) on auditors' intention to adopt and use blockchain technology (BT) in Lebanon. This study also aims to investigate the moderating role of age on these associations to determine the antecedents of PU and PEOU. A sample of 332 auditors working in Lebanon was used to collect data and the analysis was conducted using the third version of partial least squares structural equation modeling (PLS3-SEM). Results show that perception of external control and computer self-efficacy significantly affect the PEOU. Job relevance and output quality are PU antecedents and positively influence the variable. In addition, PEOU and PU have a significant positive impact on auditors' intention to adopt BT. This shows that auditors in Lebanon are more inclined to adopt BT if they feel that BT does not require substantial effort and that BT provides tangible benefits to their work. According to the researchers' knowledge, this study is the first to examine auditors' perception of using BT in one of the Middle Eastern countries, Lebanon, and the first to investigate the moderating role of age on the relationship between TAM3 determinants and auditors' intention to adopt BT. In addition, this study highlights the practical implications of adopting BT in auditing in Lebanon by pinpointing the need for training programs, collaboration between auditors and other departments, developing regulatory frameworks to enhance efficiency, and organizing awareness and educational campaigns. Additionally, investments in infrastructure are critical to facilitate the smooth implementation and adoption of BT. Furthermore, audit firms should organize workshops to educate auditors on the application and the benefits of BT, invest in upgrading the IT systems to be compatible with BT platforms, and provide case studies and pilot projects to promote confidence in BT adoption.