The Role of Block Chain Technology Adoption on the Budget Performance Management: Moderating Role of Institutional Support
Keywords:Blockchain technology adoption, perceived ease of use, institutional support perceived usefulness, budget performance management, behavioral intention to use.
Adopting technology is essential to an organization's excellent performance, and this issue requires the researchers' attention. Therefore, the current study investigates the effect of blockchain technology adoption (reported ease of use, perceived usefulness, and behavioral intention to use) on the budget performance management of Chinese manufacturing organizations. This study examines the moderating effect of institutional support on perceived ease of use, perceived usefulness, behavioral intent to use, and budget performance management in Chinese manufacturing organizations. Using survey questionnaires, the researchers obtained the key data. Using Smart-PLS, the researchers additionally examine the relationship between the understudy components. The results suggested that perceived simplicity of use, usefulness, and behavioural intention to use positively relate to budget performance management in Chinese manufacturing organizations. The results also revealed that institutional support significantly moderates the relationship between perceived ease of use, perceived usefulness, behavioral intention to use, and budget performance management in China manufacturing organizations. The research assists authorities in formulating rules about high-budget performance management utilizing efficient blockchain technology.