Blockchain technology, with its secure data storage and transparent transaction recording capabilities, offers transformative potential for accounting. However, its integration into accounting education remains under-explored, creating a gap between rapidly evolving industry needs and traditional curricula. This study addresses this gap by examining the factors influencing Indian university faculty members' intentions to adopt and integrate blockchain technology into accounting education. The increasing demand for blockchain-skilled accountants underscores the urgency of integrating this technology into university programs. Preparing students for a future shaped by blockchain requires that universities proactively incorporate this technology into their curricula. This study utilizes the Technology Acceptance Model (TAM) as a framework to analyze faculty perceptions of blockchain's usefulness and ease of use, and incorporates organizational support as a moderating factor. The central research question is: What factors influence faculty members' behavioral intentions toward adopting and integrating blockchain technology in accounting education, and how does organizational support moderate these intentions? The study's findings aim to provide valuable insights for policymakers and educational institutions seeking to effectively integrate blockchain technology into accounting curricula.

While there's growing interest in blockchain and its accounting applications, research specifically focusing on its adoption in accounting education is limited. Studies have explored blockchain adoption in organizations and supply chain management, identifying perceived usefulness and ease of use as influential factors. However, these studies haven't directly addressed the context of accounting education. Existing literature emphasizes the need to integrate blockchain into accounting curricula to bridge the gap between academic training and industry demands, but lacks a comprehensive understanding of faculty intentions. This study addresses this gap by focusing specifically on faculty members' intentions, incorporating the Technology Acceptance Model (TAM) and exploring the moderating role of organizational support. A review of existing literature revealed a focus on organizational-level adoption of blockchain, neglecting individual perspectives within the educational context. While some studies highlight blockchain's potential in educational administration and management, none have investigated faculty intentions to adopt and integrate blockchain specifically within accounting education. This study aims to fill this significant research void.

This quantitative study employed a moderated model based on TAM, utilizing purposive sampling to collect data from 191 faculty members at Indian universities and colleges. A structured questionnaire was distributed via online platforms (Google Docs, WhatsApp, Messenger, ResearchGate) to gather quantitative data. The questionnaire included validated scales measuring perceived usefulness, perceived ease of use, attitude toward use, behavioral intention, and organizational support. The sample consisted of 111 male and 77 female faculty members, representing a range of ages, educational qualifications, and academic ranks. Their experience levels ranged from less than two years to more than 15 years. SmartPLS 4 software was used for data analysis, addressing potential common method bias through the variance inflation factor (VIF) test. The measurement model was assessed for reliability and validity, ensuring the accuracy of the constructs. The structural model was then estimated to test the hypotheses, analyzing the relationships between latent constructs and the dependent variable (behavioral intention). Bootstrapping techniques were employed to evaluate the statistical significance of path coefficients and indirect effects. The R-squared value and predictive relevance (Q2) were used to assess the overall model fit and predictive capability.

All eight hypotheses were supported. Perceived ease of use (PEU) significantly and positively influenced perceived usefulness (PU) (β = 0.589, t = 9.612, p < 0.001) and attitude toward use (ATU) (β = 0.357, t = 4.762, p < 0.001). PU positively affected ATU (β = 0.565, t = 7.920, p < 0.001) and behavioral intention (BIB) (β = 0.223, t = 2.308, p < 0.05). ATU positively influenced BIB (β = 0.366, t = 4.825, p < 0.001). Organizational support (OS) directly and positively impacted BIB (β = 0.215, t = 3.023, p < 0.01). Furthermore, OS significantly moderated the relationship between PU and BIB (β = 0.130, t = 2.222, p < 0.05), and between ATU and BIB (β = 0.171, t = 2.971, p < 0.01). The model explained 64% of the variance in BIB (R² = 0.640), with Q² values above zero, confirming the model's predictive relevance. The findings indicate a strong positive relationship between perceived ease of use, perceived usefulness, attitude towards blockchain, organizational support, and the behavioral intention to adopt blockchain in accounting education.

The findings confirm that faculty members' intentions to adopt blockchain in accounting education are significantly influenced by their perceptions of its usefulness and ease of use, along with their overall attitudes towards the technology. The positive and significant effect of organizational support underscores the importance of institutional resources, training, and a supportive environment in fostering blockchain adoption. The moderating role of organizational support highlights that institutional support amplifies the positive effects of perceived usefulness and attitude on behavioral intention. These results align with previous research on technology acceptance, emphasizing the importance of user-friendly interfaces, perceived benefits, and supportive organizational contexts. The study's contribution lies in its specific focus on accounting education and the inclusion of organizational support as a key moderating factor, contributing to a deeper understanding of blockchain adoption in this specific context. The strong explanatory power of the model indicates that these factors are crucial considerations for policymakers and educational institutions aiming to integrate blockchain technology into accounting curricula.

This study provides valuable insights into the factors influencing faculty intentions to adopt blockchain technology in accounting education. The findings highlight the critical role of perceived usefulness, ease of use, attitude, and organizational support. These results have significant implications for educational policy, emphasizing the need for institutional support and faculty development programs to facilitate successful blockchain integration. Future research could explore the generalizability of these findings across different cultural contexts and educational systems, and investigate the long-term impact of blockchain integration on teaching practices and student learning outcomes.

The study's sample size, limited to Indian university faculty members, may affect the generalizability of the findings. The reliance on a quantitative approach using online surveys may limit the depth of understanding compared to qualitative methods. The study's focus on the TAM framework may neglect other potentially relevant theoretical perspectives. The impact of the COVID-19 pandemic on data collection methods should also be considered. Future research should address these limitations by employing larger, more diverse samples, incorporating mixed-methods approaches, exploring alternative theoretical frameworks, and accounting for any external factors which may have influenced the results. The study's focus on TAM and the limited exploration of demographic factors are also noted as limitations.