FACTORS AFFECTING THE INTENTION TO USE BLOCKCHAIN IN ACCOUNTING OF ENTERPRISES IN THANH HOA PROVINCE, VIETNAM – USING THE TECHNOLOGY ACCEPTANCE MODEL

Dr. Lan Anh, Dang, MA. Thi Diep, Le, Dr. Thi Hong, Le, Dr. Thi My Dung, Le

Volume: 10 Issue: 02 2024

Abstract:

In this research, we use the elements of the Technology Acceptance Model (TAM) to investigate factors affecting intention to use Block chain technology in the field of accounting in businesses in Thanh Hoa province, Vietnam. The TAM questionnaire-based quantitative method was used as the main research method of this study. The examination focused on 04 related factors: Perceived Usefulness (PU), Perceived Ease of Use (PE), Behavioral Intention to Use (BI), and Attitude (AT), which were modified to fit the context of the study. The regression coefficient results in the model show that all the factors Perceived usefulness and Perceived ease of use have a positive impact on accountants' attitude and intention to use Block chain in accounting staff at companies in Thanh Hoa province. In particular, the Perceived Ease of Use has a stronger impact than the Perceived Usefulness of Block chain technology. The study also provides discussions related to the research problem, points out limitations and future research directions.

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