Blockchain adoption and its impact on sustainability of accounting education

被引:4
作者
Abdullah, Abdulwahid Ahmed Hashed [1 ]
Al-Hattami, Hamood Mohammed [2 ,3 ]
Al-Hakimi, Mohammed A. [4 ]
Al Koliby, Ibraheem Saleh [5 ,6 ]
机构
[1] Prince Sattam Bin AbdulAziz Univ, Coll Business Adm, Dept Accounting, Al Kharj, Saudi Arabia
[2] A Sharqiyah Univ ASU, Coll Business Adm, Ibra, Oman
[3] Hodeidah Univ, Fac Commerce & Econ, Dept Accounting, Al Hudaydah, Yemen
[4] Thamar Univ, Mkt & Prod Dept, Dhamar, Yemen
[5] Thamar Univ, Fac Adm Sci, Dhamar, Yemen
[6] Univ Utara Malaysia, Sch Int Studies, Sintok, Malaysia
关键词
Blockchain; Accounting education; Sustainability; Saudi Arabia; USER ACCEPTANCE; TECHNOLOGY;
D O I
10.1007/s10668-024-05466-9
中图分类号
X [环境科学、安全科学];
学科分类号
08 ; 0830 ;
摘要
This study explores the impact of blockchain adoption on the sustainability of accounting education in Saudi Arabia, highlighting its potential to revolutionize educational practices in a digitally evolving landscape. Using a quantitative research methodology, the study involved accounting educators to gather their insights and expectations regarding incorporating blockchain into accounting education. To analyze the collected data, this research employed SEM-PLS methodology, which allows for the evaluation of complex relationships between observed variables and latent constructs. The SEM-PLS approach facilitates examining the hypothesized model, testing both the direct and indirect effects of blockchain adoption on the sustainability of educational practices. The results substantiate the hypothesis that the adoption of blockchain positively influences the sustainability of accounting education by promoting innovation, reducing resource consumption, and improving educational quality. This research not only elucidates the transformative role of blockchain in fostering a sustainable educational environment but also offers valuable guidance for policymakers, educators, and stakeholders in the field. By aligning educational practices with cutting-edge technological advancements, this research adds to the wider discourse on sustainable development in education and offers practical recommendations for the advancement of accounting education in Saudi Arabia.
引用
收藏
页数:21
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