Topic: “Blockchain Technology for accounting and auditing in VN: an

innovation diffusion theory approach”

Research Accounting
Contents
3. Figure:...................................................................................................................................1
3.1. Figure 1:.........................................................................................................................1
Figure 1. The Diffusion Process (Rogers, 2003)............................................................2
3.2. Figure 2:.........................................................................................................................2
Figure 2. Proposed research model................................................................................2
4. Research Hypothese:............................................................................................................2
4.1. Research Hypothese 1:..................................................................................................2
4.2. Research Hypothese 2:..................................................................................................3
Reference:.................................................................................................................................3

3. Figure:
3.1. Figure 1:
 Figure 1. The Diffusion Process (Rogers, 2003)
3.2. Figure 2:

Figure 2. Proposed research model.

4. Research Hypothese:
4.1. Research Hypothese 1:
The description of Roger’s (by now) famous S-shaped rate of adoption curve for the diffusion
of innovations, as shown in Figure. 1

Rogers (2003) states that the time dimension in an important factor in the diffusion of an
innovation through three distinct processes. Firstly, the innovation-decision process occurs
when an individual learns of an innovation and decides to adopt or reject it. Next, an entity’s
propensity for innovativeness is compared to other members by observing how early or late
an innovation is adopted. Finally, the communal rate of adoption of an innovation over time
is measured.

The Innovation Decision Process can be divided into five separate stages: (1) knowledge; (2)
persuasion; (3) decision; (4) implementation; and (5) confirmation (Rogers, 2003).

Knowledge

Persuasion

Decision Explaination relative to blockchain in accouting

Implementation

confirmation
4.2. Research Hypothese 2:
Blockchain Technology for accounting and auditing in VN: an innovation diffusion theory
approach.
This research proposes an integrated model based on IDT and TAM models to take advantage
of these two theoretical models.
TAM Model Hypotheses
H1: users’ behavioral intention (BI) had a positive effect on his or her actual use the
blockchain technology.
H2: users’ attitude toward using (A) had a positive effect on his or her BI to use the
blockchain technology.
H3: users’ perceived usefulness (PU) had a positive effect on his or her BI to use the
blockchain technology.
H4: users’ perceived usefulness (PU) had a positive effect on his or her attitude toward using
(A) the blockchain technology. (Lou & Li The 17th International Conference on Electronic
Business, Dubai, UAE, December 4-8, 2017 301)
H5: users’ perceived ease of use (PEOU) had a positive effect on his or her attitude toward
using (A) the blockchain technology.
IDT Model Hypotheses
H6: Compatibility had a positive effect on PU of the blockchain technology.
H7: Compatibility had a positive effect on PEOU of the blockchain technology.
IDT Model Hypotheses
H8: The relative advantages had a positive effect on PU of the blockchain technology.
H9: The relative advantages had a positive effect on PEOU of the blockchain technology.
IDT Model Hypotheses
H10: Complexity negatively affected PU of the blockchain technology.
H11: Complexity negatively affected PEU of the blockchain technology. In conclusion, the
proposed structure of the IDT-TAM integrated model is represented by H1-H11 as shown in
Figure. 2.

Reference:
https://cdn.fbsbx.com/v/t59.2708-
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