Abu Afifa, M.M., & Saleh, I. (2022). Management accounting systems effectiveness, perceived environmental uncertainty and companies’ performance: the case of Jordanian companies. International Journal of Organizational Analysis, 30(2), 259-288.
Agarwal, R., & Dhar, V. (2014). Big data, data science, and analytics: The opportunity and challenge for IS research. In-formation systems research, 25(3), 443-448.
Alazab, M., Alhyari, S., Awajan, A., & Abdallah, A.B. (2021). Blockchain technology in supply chain management: an empirical study of the factors affecting user adoption/acceptance. Cluster Computing, 24(1), 83-101.
Albayati, H., Kim, S.K., & Rho, J.J. (2020). Accepting financial transactions using blockchain technology and cryptocur-rency: a customer perspective approach. Technology in Society, 62(1), 1013-1033.
Al-Measar, Abdullah Saleh Mohsen. (2015). The Impact of Business Intelligence Usage with the ERP System on the Pro-cess of Decision Making: A Study on Telecom, Oil and Gas Companies in Yemen. Ph.D. dissertation, Open University Malaysia, Petaling Jaya, Malaysia.
Al-Mobaideen, H. O. (2014). The impact of change management on the application enterprise resource planning system (ERP) effectiveness: Field study in Jordan Bromine company. Journal of Management Research, 6, 79.
Aydiner, A. S., Tatoglu, E., Bayraktar, E., Zaim, S., & Delen, D. (2019). Business analytics and firm performance: The mediating role of business process performance. Journal of business research, 96, 228-237.
Bonson, E., & Bednarova, M. (2019). Blockchain and its implications for accounting and auditing. Meditari Accountancy Research, 27(5), 725-740.
Brigham, E.F., & Houston, J.F. (2021). Fundamentals of Financial Management: Concise, Cengage Learning. Boston.
Bromiley, P., & Rau, D. (2014). Towards a practice‐based view of strategy. Strategic Management Journal, 35(8), 1249-1256.
Buabeng-Andoh, C., & Baah, C. (2020). Pre-service teachers’ intention to use learning management system: an integration of UTAUT and TAM. Interactive Technology and Smart Education, 17(4), 455-474.
Cai, C.W. (2021). Triple-entry accounting with blockchain: how far have we come?. Accounting and Finance, 61(1), 71-93.
Calisir, F., Gumussoy, C., & Bayram, A. (2009). Predicting the behavioral intention to use enterprise resource planning systems: an exploratory extension of the technology acceptance model. Management Research News, 32(7), 597-613.
Chen, H., Chiang, R. H., & Storey, V. C. (2012). Business intelligence and analytics: From big data to big impact. MIS quarterly, 36(4), 1165-1188.
Choi, D., Chung, C.Y., Seyha, T., & Young, J. (2020). Factors affecting organizations’ resistance to the adoption of block-chain technology in supply networks. Sustainability, 12(21), 8882-8919.
Chou, P. (2018). Workplace social support and attitude toward enterprise resource planning system: A perspective of or-ganizational change. International Journal of Information Systems and Social Change (IJISSC), 9(1), 58-76.
Clohessy, T., & Acton, T. (2019). Investigating the influence of organizational factors on blockchain adoption: an innova-tion theory perspective. Industrial Management and Data Systems, 119(7), 1457-1491.
Cohen, S. (1988). Perceived stress in a probability sample of the United States.
Cokins, G., Oncioiu, I., Türkeș, M. C., Topor, D. I., Căpuşneanu, S., Paștiu, C. A., ... & Solovăstru, A. N. (2020). Intention to use accounting platforms in Romania: A quantitative study on sustainability and social influence. Sustainability, 12(15), 6127.
Creswell, J. W., Plano Clark, V. L., & Garrett, A. L. (2008). Methodological issues in conducting mixed methods research designs. Advances in mixed methods research, 1(1), 66-83.
Daneshvar Kakhki, M., & Palvia, P. (2016). Effect of business intelligence and analytics on business performance. Paper presented at the Twenty-Second Americas Conference on Information Systems, San Diego, CA, USA, August 11–14.
Davis, F.D. (1989). Perceived usefulness, perceived ease of use, and user acceptance of information technology. MIS Quarterly, 13(3), 319-340.
Demirkan, S., Demirkan, I., & McKee, A. (2020). Blockchain technology in the future of business cyber security and ac-counting. Journal of Management Analytics, 7(2), 189-208.
EY. (2017). Blockchain: How This Technology Could Impact the CFO. Available online: https://www.ey.com/cn/zh/industries/ technology/eyhow-blockchain-technology-could-impact-the-cfo (accessed on 13 September 2015).
Faccia, A., & Mosteanu, N.R. (2019). Accounting and blockchain technology: from double-entry to triple-entry. The Busi-ness and Management Review, 10(2), 108-116.
Farshidi, S., Jansen, S., España, S., & Verkleij, J. (2020). Decision support for blockchain platform selection: three indus-try case studies. IEEE Transactions on Engineering Management, 67(4), 1109-1128.
Ferri, L., Spanò, R., Ginesti, G., & Theodosopoulos, G. (2020). Ascertaining auditors’ blockchain adoption blockchain technology: evidence from the big 4 accountancy firms in Italy/ Meditari Accountancy Research, 29(5), 1063-1087.
Fornell, C., & Larcker, D. F. (1981). Evaluating structural equation models with unobservable variables and measurement error. Journal of Marketing Research, 18, 39–50. doi: 10.2307/3151312
George, G., Haas, M. R., & Pentland, A. (2014). Big data and management. Academy of management Journal, 57(2), 321-326.
Gomez-Trujillo, A.M., Velez-Ocampo, J., & Gonzalez-Perez, M.A. (2021). Trust, transparency, and technology: Block-chain and its relevance in the context of the 2030 agenda. The Palgrave Handbook of Corporate Sustainability in the Digital Era, Palgrave Macmillan, Cham, pp. 561-580.
Hair, J. F., Ringle, C. M., & Sarstedt, M. (2011). PLS-SEM: Indeed a silver bullet. Journal of Marketing theory and Prac-tice, 19(2), 139-152.
Hair, J. F., Risher, J. J., Sarstedt, M., & Ringle, C. M. (2019). When to use and how to report the results of PLS-SEM. European business review, 31(1), 2-24.
Hair, Jr, J. F., Sarstedt, M., Matthews, L. M., & Ringle, C. M. (2016). Identifying and treating unobserved heterogeneity with FIMIX-PLS: part I–method. European business review, 28(1), 63-76.
Haleem, A. (2020). Owner manager’s acceptance of cloud accounting: an evaluation based on UTAUT model. Journal of Information Systems and Information Technology (JISIT), 5 (1), 75-88.
Hindle, G. A., & Vidgen, R. (2018). Developing a business analytics methodology: A case study in the foodbank sector. European Journal of Operational Research, 268(3), 836-851.
ICAEW (Institute of Chartered Accountants in England and Wales) (2018), “Blockchain and the future of accountancy”, available at: www.icaew.com/technical/technology/blockchain-andcryptocurrency/blockchain-articles.
Jenkins, J.G., Popova, V., & Sheldon, M.D. (2018). In support of public or private interests? An examination of sanctions imposed under the AICPA code of professional conduct. Journal of Business Ethics, 152(2), 523-549.
Kabir, M.R., & Islam, M. (2021). Application of blockchain for supply chain financing: explaining the drivers using SEM. Journal of Open Innovation: Technology, Market, and Complexity, 7(3), 167-197.
Karajovic, M., Kim, H.M., & Laskowski, M. (2019). Thinking outside the block: projected phases of blockchain integra-tion in the accounting industry. Australian Accounting Review, 29(2), 319-330.
Khan, S. (2019). A comparative analysis of emotional intelligence and intelligence quotient among Saudi business stu-dents’ toward academic performance. International Journal of Engineering Business Management, 11, 1847979019880665.
Kilani, Y. M. (2022). The Impact of Human Talent Management Strategies on the Business Intelligence System A Field Study on the Royal Jordanian Airlines. Journal of Positive School Psychology, 99, 9605–9614.
Killi, M. (2019). Effects of Blockchain Technology on Accounting and Auditing Profession. Economic and Business Is-sues in Retrospect and Prospect, IJOPEC Publications, London.
Kim, J. S., & Shin, N. (2019). The impact of blockchain technology application on supply chain partnership and perfor-mance. Sustainability, 11(21), 6181.
Kock, N. & Lynn, G. S. (2012). Lateral collinearity and misleading results in variance-based SEM: An illustration and recommendations. Journal of the Association for Information Systems, 13(7), 546- 580.
Kouhizadeh, M., Sarkis, J., & Zhu, Q. (2019). At the nexus of blockchain technology, the circular economy, and product deletion. Applied Sciences, 9(8), 1712.
Krichen, M., Ammi, M., Mihoub, A., & Almutiq, M. (2022). Blockchain for modern applications: A survey. Sensors, 22(14), 5274.
Kumar Bhardwaj, A., Garg, A., & Gajpal, Y. (2021). Determinants of blockchain technology adoption in supply chains by small and medium enterprises (SMEs) in India. Mathematical Problems in Engineering, 2021(1), 1-14.
Lahami, M., Maâlej, A. J., Krichen, M., & Hammami, M. A. (2022). A Comprehensive Review of Testing Blockchain Ori-ented Software. ENASE, 182, 355-362.
Lee, J.H., & Song, C.H. (2013). Effects of trust and perceived risk on user acceptance of a new technology service. Social Behavior and Personality: An International Journal, 41(4), 587-597.
Litke, A., Anagnostopoulos, D., & Varvarigou, T. (2019). Blockchains for supply chain management: Architectural ele-ments and challenges towards a global scale deployment. Logistics, 3(1), 5.
Liu, M., Wu, K., & Xu, J.J. (2019). How will blockchain technology impact auditing and accounting: permissionless ver-sus permissioned blockchain. Current Issues in Auditing, 13( 2), 19-29.
Liu, N., & Ye, Z. (2021). Empirical research on the blockchain adoption–based on TAM. Applied Economics, 53(37), 1-13.
Lourenço, I.C., Rathke, A., Santana, V., & Branco, M.C. (2018). Corruption and earnings management in developed and emerging countries. Corporate Governance: The International Journal of Business in Society, 18(1), 35-51.
Maffei, M., Casciello, R., & Meucci, F. (2021). Blockchain technology: uninvestigated issues emerging from an integrat-ed view within accounting and auditing practices. Journal of Organizational Change Management, 34(2), 462-476.
Malik, S., Chadhar, M., Vatanasakdakul, S., & Chetty, M. (2021). Factors affecting the organizational adoption of block-chain technology: extending the technology–organization–environment (TOE) framework in the Australian context. Sustainability, 13(16), 9404.
Mayer-Schönberger, V., & Cukier, K. (2013). Big data: A revolution that will transform how we live, work, and think. Houghton Mifflin Harcourt.
McCallig, J., Robb, A., & Rohde, F. (2019). Establishing the representational faithfulness of financial accounting infor-mation using multiparty security, network analysis and a blockchain. International Journal of Accounting Information Systems, 33(1), 47-58.
Milosavljevic, M., Joksimovic, N. Z., & Milanovic, N. (2019). Blockchain accounting: Trailblazers’ response to a chang-ing paradigm. Economics of Digital Transformation, 425441.
Muntean, M., & Cabau, L.G. (2011). Business intelligence approach in a business performance context. Informatica Eco-nomica, 15. 86–96.
Musa, Z.K.C., Muhayiddin, M.N., Yusoff, M.N.H., Ismail, M., & Muhamad, M. (2019). Intention to use cloud accounting system among SMEs in Malaysia: a conceptual framework of a modified unified theory of acceptance and use of tech-nology (UTAUT) model. Research in World Economy, 10(2), 74-78.
Ngo, D.N.P., & Le, A.T.H. (2021). Relationship between the audit committee and earning management in listed compa-nies in Vietnam. The Journal of Asian Finance, Economics, and Business, 8(2), 135-142.
Niranjanamurthy, M., Nithya, B.N., & Jagannatha, S. (2019). Analysis of blockchain technology: pros, cons and SWOT. Cluster Computing, 22(6), 14743-14757.
Obaidat, A.N. (2007). Accounting information qualitative characteristics gap: evidence from Jordan. International Man-agement Review, 3(2), 26-32.
Orlikowski, W. J., & Scott, S. V. (2015). The algorithm and the crowd. Mis Quarterly, 39(1), 201-216.
Patil, S., & Puranik, P. (2019). Blockchain technology. International Journal of Trend in Scientific Research and Devel-opment, 3( 4), 573-574.
Pedreño, E.P., Gelashvili, V., & Nebreda, L.P. (2021). Blockchain and its application to accounting. Intangible Capital, 17( 1), 1-16.
Peng, R., Xiong, L., & Yang, Z. (2012). Exploring tourist adoption of tourism mobile payment: an empirical analysis. Journal of Theoretical and Applied Electronic Commerce Research, 7(1), 21-33.
Podsakoff, P. M., MacKenzie, S. B., Lee, J. Y., & Podsakoff, N. P. (2003). Common method biases in behavioral research: a critical review of the literature and recommended remedies. Journal of applied psychology, 88(5), 879.
Qasim, A., & Kharbat, F.F. (2020). Blockchain technology, business data analytics, and artificial intelligence: use in the accounting profession and ideas for inclusion into the accounting curriculum. Journal of Emerging Technologies in Accounting, 17(1), 107-117.
Rahi, S., Ghani, M., Alnaser, F., & Ngah, A. (2018). Investigating the role of unified theory of acceptance and use of tech-nology (UTAUT) in internet banking adoption context. Management Science Letters, 8(3), 173-186.
Rehman Khan, S. A., Yu, Z., Sarwat, S., Godil, D. I., Amin, S., & Shujaat, S. (2022). The role of block chain technology in circular economy practices to improve organisational performance. International Journal of Logistics Research and Applications, 25(4-5), 605-622.
Ringle, C., Da Silva, D., & Bido, D. (2015). Structural equation modeling with the SmartPLS. Bido, D., da Silva, D., & Ringle, C.(2014). Structural Equation Modeling with the Smartpls. Brazilian Journal Of Marketing, 13(2).
Salah, K., Rehman, M. H. U., Nizamuddin, N., & Al-Fuqaha, A. (2019). Blockchain for AI: Review and open research challenges. IEEE access, 7, 10127-10149.
Schreuder, H.T., Gregoire, T.G., & Weyer, J.P. (2001). For what applications can probability and nonprobability sampling be used?. Environmental Monitoring and Assessment, 66(3), 281-291.
Sheldon, M.D. (2018). Using blockchain to aggregate and share misconduct issues across the accounting profession. Cur-rent Issues in Auditing, 12(2), 27-35.
Tornatzky, L., & Fleischer, M. (1990). The Process of Technology Innovation. Lexington Books, Lexington, MA.
Tran, L.T.T., & Nguyen, P.T. (2021). Co-creating blockchain adoption: theory, practice and impact on usage behavior. Asia Pacific Journal of Marketing and Logistics, 33(7), 1667-1684.
Venkatesh, V., & Davis, F.D. (2000). A theoretical extension of the technology acceptance model: four longitudinal field studies. Management Science, 46(2), 186-204.
Venkatesh, V., Morris, M.G., Davis, G.B., & Davis, F.D. (2003). User acceptance of information technology: toward a uni-fied view. MIS Quarterly, 27(3), 425-478.
Wong, J., Goh, Q. Y., Tan, Z., Lie, S. A., Tay, Y. C., Ng, S. Y., & Soh, C. R. (2020). Preparing for a COVID-19 pandemic: a review of operating room outbreak response measures in a large tertiary hospital in Singapore. Canadian journal of anaesthesia, 67(6), 732.