Experience Matters: “How Performance Expectancy Shapes Auditors' Intention to Adopt Blockchain Technology”

This study looks into the main elements that influence internal auditors' readiness to use blockchain technology. Primary data were collected from 165 auditors using a five-point Likert scale. Framed by the Unified Theory of Acceptance and Use of Technology (UTAUT), the study analyzes how performance expectancy, effort expectancy, and social influence relate to adoption intention, while also examining professional experience as a moderating factor. Partial least squares structural equation modeling (PLS-SEM) was employed for the analysis. The results show that performance expectancy, social influence, and effort expectancy all play significant roles in shaping auditors’ adoption decisions. Support from colleagues and supervisors emerged as the strongest catalyst, followed by perceptions of improved audit efficiency and transparency; professional experience, however, only amplifies performance expectations without altering the effects of perceived ease of use or social support. Theoretically, these findings extend the UTAUT framework to the implementation of blockchain technology in auditor’s profession, demonstrating the validity of its constructs in a fast-moving, high risk technological environment. Practically, the insights offer audit firms concrete guidance for designing socially oriented interventions, training programs that highlight functional benefits, and incentive structures to boost acceptance. Additionally, understanding how experience moderates’ adoption allows organizations to tailor their approach to different user expertise levels, thereby enhancing the effectiveness of technology implementation.