ABSTRACT
This study delves into the factors that drive the implementation of blockchain technology in organizations as well as the reasons for its slow adoption in the accounting field in Bangladesh. By analyzing 217 responses, this research has utilized factor analysis and regression estimates to identify the key factors that influence the use of blockchain technology. The findings revealed that the cost of installation, lack of expert personnel, and risk of cybercrime have a significantly positive impact on the intention to use blockchain technology in accounting systems. This study further aims to provide valuable insights for policymakers, organizations, and individuals to stay ahead in ensuring transparency and equity not only in the disclosure of accounting data but also in overall business operations. With the potential benefits of blockchain technology, it is crucial to address the challenges hindering its adoption and leverage its capabilities to drive growth and innovation.
