| Abstract [eng] |
This thesis analyses the application of blockchain technology in the accounting and auditing sectors using the Technology–Organization–Environment (TOE) theoretical framework. In the context of digital transformation, blockchain is becoming one of the most significant innovations capable of fundamentally changing data management, security, and transparency principles. It is particularly relevant in the fields of accounting and auditing, where information reliability and control are essential. As the demand for data integrity and technological solutions increases, this topic gains importance in ensuring operational efficiency and compliance. However, the practical implementation of blockchain in organizations still faces various challenges, which highlights the need to examine the factors influencing its integration. The object of the research is the factors influencing the application of blockchain technology in accounting and auditing. The aim of the research is to investigate which factors affect the implementation of blockchain technology in these fields. The theoretical part of the thesis reviews scientific literature on blockchain adoption and the influencing factors. The empirical part presents quantitative research findings based on a survey of representatives from Lithuanian accounting and auditing service companies. The data were analysed using correlation, regression, and multivariate analysis of variance (MANOVA) methods. The research results revealed that organizational factors – particularly managerial support, employee competence, and readiness for change – have the most significant influence on the decision to adopt blockchain technology. Technological and environmental factors (e.g., infrastructure, system compatibility, government support) were found to be more relevant in the later stages of implementation. Sociodemographic factors such as gender, age, or position were not statistically significant; however, company size and employee work experience were positively associated with the likelihood of adopting the technology. The study is limited by its geographic scope (Lithuania) and the subjective nature of survey responses. Nonetheless, the results provide valuable insights into the practical opportunities and challenges of applying blockchain in accounting and auditing, contributing to further empirical research in this field. |
