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Blockchain technology is an indispensable solution for all professionals. However, auditors have not been adequately prepared to use blockchain technology. This study aims to examine the impact of technostress on auditors’ acceptance to use blockchain technology.

A model combining the technostress and factors from the technology acceptance model is proposed. Data were obtained from 142 auditors in the Big 4 and non-Big 4 firms through previously tested and validated questionnaires.

As hypothesized, the results show that technostress influences the perceived usefulness and ease of use of blockchain technology. This study finds that perceived ease of use and perceived usefulness are significant predictors of attitudes toward use decisions, while the latter is a significant predictor of behavioral intention to use blockchain technology. The results are valuable to accountants, auditors and audit firm managers.

This paper provides empirical evidence on the impact of technostress on auditor acceptance to use blockchain technology, which is deemed as a debate viewpoint.

This study aims to investigate the moderating impact of environmental knowledge on the factors influencing individuals’ continuous intention to use e-wallets.

Using a quantitative research design, this study develops and empirically tests a structural model. A purposive sample of 344 e-wallet users in Jordan was analyzed using Smart-PLS software.

The results indicate that perceived usefulness, subjective norms and perceived behavioral control directly influence the intention to continue using e-wallets. Notably, environmental concern and environmental knowledge do not have a direct impact on continuous intention. However, they act as mediators in the relationship between perceived behavioral control and continuous intention. Specifically, environmental knowledge acts as a mediator between perceived behavioral control, subjective norms and continuous intention. Furthermore, environmental knowledge moderates the relationship between perceived behavioral control and subjective norms, significantly impacting users’ continuous intention to use e-wallets.

This study contributes to the extended theory of planned behavior model within the banking sector by emphasizing the enhanced explanatory power of environmental factors. It underscores the pivotal role of environmental knowledge as a moderator that connects determinants of e-wallet usage to continuous intention.

This study aims to develop cause-and-effect relationships among the critical success factors (CSFs) of fintech adoption and rank these CSFs based on their importance in the model.

To achieve the objectives of the study, the Fuzzy Decision-Making Trial and Evaluation Laboratory (FDEMATEL) approach was used. The data was collected from 16 experts using a questionnaire.

The findings demonstrated the interrelationships among the CSFs. In total, 16 critical factors were recognized as causal factors, and the remaining eight were considered effect factors. The CSFs were ranked based on their importance in fintech adoption.

This study is novel as it investigates CSFs of fintech adoption using FDEMATEL, and it contributes to understanding the nature of these factors and how they affect fintech adoption. The findings propose a significant basis to deepen fintech adoption and deliver a clue to design a practical framework for fintech adoption.

This paper aims to investigate the role of forensic accounting skills in enhancing auditor’s self-efficacy towards fraud detection in Egypt. Additionally, it explores the moderating effect of computer-assisted audit techniques and tools (CAATTs) application on the relationship between accounting and auditing skills and auditor’s self-efficacy, as well as its role in enhancing fraud detection.

A cross-sectional survey was developed and distributed to 117 external auditors working in Egypt. Partial least square structural equation modelling is used to examine the study hypotheses.

The results show a significant direct relationship between effective communication skills, psycho-social skills, accounting and auditing skills and an auditor’s self-efficacy. Additionally, the results show a significant direct relationship between auditor’s self-efficacy and fraud detection. It is revealed that CAATTs application moderate the relationship between auditor’s self-efficacy and fraud detection. In contrast, the results do not show a significant relationship between technical and analytical skills and auditor’s self-efficacy.

The originality of this research paper lies in its exploration of the role of forensic accounting skills in enhancing auditor’s self-efficacy towards fraud detection in Egypt. It sheds light on the role of improved auditor’s self-efficacy in detecting fraud. Additionally, this study further enhances the understanding of the potential benefits of using technological advancements in the audit process. It provides insights for accounting professionals and regulatory bodies in Egypt, highlighting the importance of leveraging forensic accounting skills and using CAATTs to enhance fraud detection efforts.

The purpose of this study is to integrate the sustainability balanced scorecard (SBSC) framework with decision-making trial and evaluation laboratory (DEMATEL) for proposing a model and identifying the cause-and-effect relationships between the five perspectives of SBSC and then 23 performance indicators within the SBSC framework in a strategy map.

The DEMATEL approach is used to obtain a matrix including direct and indirect influences between the five perspectives of SBSC and among 23 key performance indicators (KPIs). DEMATEL data are gathered from experts to propose a model and establish reliable relationships between performance metrics. Using DEMATEL and the SBSC framework, a strategy map for the SBSC dimensions and KPIs was built to illustrate strategic cause-and-effect relationships among the various dimensions and performance indicators.

The outcomes indicated that internal process and financial perspectives play essential outputs. Sustainability is the most critical predictor (causal) in the model, then customer and learning and growth dimensions, indicating that sustainability, learning and growth and customer dimensions all positively affect other dimensions. Additionally, sustainability has bi-directional in its link to the customer and internal processes and bi-directional in its relationship to finance, learning and growth. Numerous additional linkages are observed among the five SBSC perspectives and KPIs.

The data collected is based on an “average” company in manufacturing sector; thus, companies need to customize this model to ensure that their strategies are clearly translated into KPIs.

The findings gave valuable information to management about manufacturing companies KPIs. They determined which KPIs are regarded as outcome (effect) variables and which KPIs are considered predictor (casual) variables. Additionally, the findings offer management with SBSC perspectives that should be traded as outcomes and those that should be traded as predictors. Additionally, the findings highlighted the critical KPIs and explained their interrelationships. This enables managers to focus on the significant financial besides non-financial indicators and comprehend the logical connection among them.

The results qualify executives and management to analyze and recognize a strategy map by understanding each objective's impacts, including direct and indirect, on all others. The typical analysis comprises determining the strategic objectives that are “cause” and the objectives considered as “effect”. As this study extends the BSC framework to have sustainability perspectives, the results of DEMATEL provide administrators with exceptional information to blend the conventional BSC perspectives with sustainability as added perspective.

The current study proposed an illustration model for strategy map development and also provide an interrelationship among SBSC perspectives.

This paper aims to shed light on the consequences of customer accounting (CA) information usage for strategic purposes on organizational performance.

This is an empirical study with data from 106 Jordanian services organizations. Quantitative data were obtained to investigate the relationship between CA information items and organizational performance in the context of Jordan.

The results show that the level of CA information usage (customer profitability, lifetime customer profitability analysis and valuation of customers as assets) impacts on organizational performance. CA information usage leads to better organizational performance. Also, the findings demonstrate a different effect of CA information items on diverse dimensions of organizational performance.

The findings will help academics and managers to achieve higher organizational performance.