Search Results (294)

Blockchain technology has become a game changer in sectors like accounting and auditing. Its usage is still restricted due to a lack of insight into what drives people to adopt it for financial services like accounting and auditing. This research delves into the factors that influence the adoption of blockchain systems in accounting and auditing services by utilizing an enhanced edition of the Theory of Planned Behavior. In this study, alongside the previously established elements like Attitude, subjective norm, and Perceived Behavioral Control, self-perception and personal moral values are included to reflect how identity and ethics impact decision-making processes. Data were gathered via an online survey (N = 751) conducted on the Prolific platform, and the hypotheses were tested using Structural Equation Modeling. The hypotheses were examined through the Structural Equation Modeling method. The findings indicate that each of the five predictors plays a significant role in influencing Behavioral Intention, with personal moral values being the influential factor followed by subjective norm and Perceived Behavioral Control. Attitude plays an important role in shaping adoption choices and showcases the complexity involved in such decisions. As such, it is crucial to take into account ethical factors when encouraging the use of blockchain technology. This study adds to the existing knowledge of the Theory of Planned Behavior framework, offering insights for companies aiming to boost the implementation of blockchain systems in professional settings. Future research avenues and real-world implications are explored with an emphasis placed on developing targeted strategies that align technological adoption with personal values and organizational objectives. Full article

Blockchain governance has become central to the performance and resilience of decentralized systems, yet current models face recurring issues of participation, coordination, and adaptability. This article offers a structured analysis of governance frameworks and highlights their limitations through recent high-impact case studies. It then examines how artificial intelligence (AI) is being integrated into governance processes, ranging from proposal summarization and anomaly detection to autonomous agent-based voting. In response to existing gaps, this paper proposes the Voting Via Parallel Predictive Agents (VOPPA) framework, a multi-agent architecture aimed at enabling predictive, diverse, and decentralized decision-making. Strengthening blockchain governance will require not just decentralization but also intelligent, adaptable, and accountable decision-making systems. Full article

The recent advancements in blockchain technology have also expanded its applications to smart agricultural fields, leading to increased research and studies in areas such as supply chain traceability systems and insurance systems. Policies and reward systems built on top of centralized systems face several problems and issues, including data integrity issues, modifications in data readings, third-party banking vulnerabilities, and central point failures. The current paper discusses how farming is becoming a leading cause of water and electricity wastage and introduces a novel idea called IncentiveChain. To keep a limit on the usage of resources in farming, we implemented an application for distributing cryptocurrency to the producers, as the farmers are responsible for the activities in farming fields. Launching incentive schemes can benefit farmers economically and attract more interest and attention. We provide a state-of-the-art architecture and design through distributed storage, which will include using edge points and various technologies affiliated with national agricultural departments and regional utility companies to make IncentiveChain practical. We successfully demonstrate the execution of the IncentiveChain application by transferring crypto-ether from utility company accounts to farmer accounts in a decentralized system application. With this system, the ether is distributed to the farmer more securely using the blockchain, which in turn removes third-party banking vulnerabilities and central, cloud, and blockchain constraints and adds data trust and authenticity. Full article

The widespread circulation of digital misinformation exposes a critical shortcoming in prevailing detection strategies, namely, the absence of robust mechanisms to confirm the origin and authenticity of online content. This study addresses this by introducing VeriTrust, a conceptual and provenance-centric framework designed to establish content-level trust by integrating Self-Sovereign Identity (SSI), blockchain-based anchoring, and AI-assisted decentralized verification. The proposed system is designed to operate through three key components: (1) issuing Decentralized Identifiers (DIDs) and Verifiable Credentials (VCs) through Hyperledger Aries and Indy; (2) anchoring cryptographic hashes of content metadata to an Ethereum-compatible blockchain using Merkle trees and smart contracts; and (3) enabling a community-led verification model enhanced by federated learning with future extensibility toward zero-knowledge proof techniques. Theoretical projections, derived from established performance benchmarks, suggest the framework offers low latency and high scalability for content anchoring and minimal on-chain transaction fees. It also prioritizes user privacy by ensuring no on-chain exposure of personal data. VeriTrust redefines misinformation mitigation by shifting from reactive content-based classification to proactive provenance-based verification, forming a verifiable link between digital content and its creator. VeriTrust, while currently at the conceptual and theoretical validation stage, holds promise for enhancing transparency, accountability, and resilience against misinformation attacks across journalism, academia, and online platforms. Full article

Detecting, tracking, and preventing cryptocurrency money laundering within blockchain systems is a major challenge for governments worldwide. This paper presents an anomaly detection model based on blockchain technology and machine learning to identify cryptocurrency money-laundering accounts within Ethereum blockchain networks. The proposed model employs Particle Swarm Optimization (PSO) to select optimal feature subsets. Additionally, three machine learning algorithms—XGBoost, Isolation Forest (IF), and Support Vector Machine (SVM)—are employed to detect suspicious accounts. A Genetic Algorithm (GA) is further applied to determine the optimal hyperparameters for each machine learning model. The evaluations demonstrate the superiority of the XGBoost algorithm over SVM and IF, particularly when enhanced with GA. It achieved accuracy, precision, recall, and F1-score values of 0.98, 0.97, 0.98, and 0.97, respectively. After applying GA, XGBoost’s performance metrics improved to 0.99 across all categories. Full article

Natural disasters often strike unexpectedly, leaving thousands of victims and affected individuals each year. Effective disaster preparedness is critical to reducing these consequences and accelerating recovery. This paper presents Eghatha, a blockchain-based decentralized system designed to optimize humanitarian aid delivery during crises. By enabling secure and transparent transfers of donations and relief from donors to beneficiaries, the system enhances trust and operational efficiency. All transactions are immutably recorded and verified on a blockchain network, reducing fraud and misuse while adapting to local contexts. The platform is volunteer-driven, coordinated by civil society organizations with humanitarian expertise, and supported by government agencies involved in disaster response. Eghatha’s design accounts for disaster-related constraints—including limited mobility, varying levels of technological literacy, and resource accessibility—by offering a user-friendly interface, support for local currencies, and integration with locally available technologies. These elements ensure inclusivity for diverse populations. Aligned with Morocco’s “Digital Morocco 2030” strategy, the system contributes to both immediate crisis response and long-term digital transformation. Its scalable architecture and contextual sensitivity position the platform for broader adoption in similarly affected regions worldwide, offering a practical model for ethical, decentralized, and resilient humanitarian logistics. Full article

This study develops a conceptual framework for integrating Triple-Entry (TE) accounting with machine learning (ML) to enhance transparency in financial reporting and auditing. TE extends the double-entry system by introducing a cryptographic third entry that captures contextual metadata and strengthens auditability. Existing research has discussed TE models and blockchain implementations, yet there is limited exploration of how advanced analytics can operationalise these systems in practice. This paper reviews prior contributions, highlights the limitations of current approaches, and positions ML as a mechanism for anomaly detection, fraud prevention, and continuous oversight. The methodology is qualitative and analytical, based on a structured review of the accounting, blockchain, and ML literature, with a critical comparison of TE and multiparty computation (MPC) approaches. A workflow for transforming TE data into ML-ready features is outlined, linking technical methods to objectives such as compliance monitoring and forecasting. The proposed framework advances theoretical understanding while also identifying practical applications, including regulatory reporting and privacy-preserving audits. Contributions include the articulation of a research agenda for empirical testing of ML-enabled TE systems and guidance for auditors, regulators, and system designers on embedding transparency in distributed financial environments. Full article

Blockchain is described as a technology of trust. Its design relies on cryptography, decentralization, and immutability to ensure secure and transparent transactions. Yet users frequently report confusion, frustration, and skepticism when engaging with blockchain applications. This tension is the blockchain trust paradox: while trust is engineered into the technology, trust is not always experienced by its users. Our article examines the paradox through three theoretical perspectives. Socio-Technical Systems (STS) theory highlights how trust emerges from the interaction between technical features and social practices; Technology Acceptance models (TAM and UTAUT) emphasize how perceived usefulness and ease of use shape adoption. Ostrom’s commons governance theory explains how legitimacy and accountability affect trust in decentralized networks. Drawing on recent research in experience design, human–computer interaction, and decentralized governance, the article identifies the barriers that undermine user confidence. These include complex key management, unpredictable transaction costs, and unclear processes for decision-making and dispute resolution. The article offers an integrated framework that links engineered trust with experienced trust. Seven propositions are developed to guide future research and practice. The conclusion argues that blockchain technologies will gain traction if design and governance evolve alongside technical protocols to create systems that are both technically secure and trustworthy in experience. Full article

In this paper, we design, implement, and empirically evaluate a tamper-evident, blockchain-secured solar energy logging system for resource-constrained edge Internet of Things (IoT) devices. Using a Merkle tree batching approach in conjunction with threshold-triggered blockchain anchoring, the system combines high-frequency local logging with energy-efficient, cryptographically verifiable submissions to the Ethereum Sepolia testnet, a public Proof-of-Stake (PoS) blockchain. The logger captured and hashed cryptographic chains on a minute-by-minute basis during a continuous 135 h deployment on a Raspberry Pi equipped with an INA219 sensor. Thanks to effective retrial and daily rollover mechanisms, it committed 130 verified Merkle batches to the blockchain without any data loss or unverifiable records, even during internet outages. The system offers robust end-to-end auditability and tamper resistance with low operational and carbon overhead, which was tested with comparative benchmarking against other blockchain logging models and conventional local and cloud-based loggers. The findings illustrate the technical and sustainability feasibility of digital audit trails based on blockchain technology for distributed solar energy systems. These audit trails facilitate scalable environmental, social, and governance (ESG) reporting, automated renewable energy certification, and transparent carbon accounting. Full article

Global concern over the sustainability impacts of food products has grown considerably in recent years, driven by heightened awareness of environmental issues and the rising demand for sustainably produced foods. In response, industries are increasingly offering sustainable product options and utilizing ecolabels to communicate environmental and social impacts. While product labelling has become one of the most widely adopted tools for conveying sustainability information, existing ecolabeling approaches often face challenges of trust, transparency, and consistency. Current ecolabels are typically issued by supply-chain stakeholders or independent third-party certifiers; however, limitations in accountability and verification hinder consumer confidence. To address these challenges, this study proposes a Blockchain-based Sustainability Information Management and Reporting (BSIMR) model that integrates blockchain technology with sustainability indicators. The framework is designed to provide a standardized, transparent, and reliable approach for managing and verifying sustainability claims across food supply chains. By enhancing traceability, accountability, and consistency in sustainability auditing, the BSIMR model aims to empower consumers with trustworthy information and support industries in meeting sustainability commitments. The feasibility and applicability of the proposed framework are demonstrated through a proof-of-concept case study on sustainability information management in the rice supply chain. Full article

The current research aims to discover applications of QML approaches in realizing liabilities within smart contracts. These contracts are essential commodities of the blockchain interface and are also decisive in developing decentralized products. But liabilities in smart contracts could result in unfamiliar system failures. Presently, static detection tools are utilized to discover accountabilities. However, they could result in instances of false narratives due to their dependency on predefined rules. In addition, these policies can often be superseded, failing to generalize on new contracts. The detection of liabilities with ML approaches, correspondingly, has certain limitations with contract size due to storage and performance issues. Nevertheless, employing QML approaches could be beneficial as they do not necessitate any preconceived rules. They often learn from data attributes during the training process and are employed as alternatives to ML approaches in terms of storage and performance. The present study employs four QML approaches, namely, QNN, QSVM, VQC, and QRF, for discovering susceptibilities. Experimentation revealed that the QNN model surpasses other approaches in detecting liabilities, with a performance accuracy of 82.43%. To further validate its feasibility and performance, the model was assessed on a several-partition test dataset, i.e., SolidiFI data, and the outcomes remained consistent. Additionally, the performance of the model was statistically validated using McNemar’s test. Full article

The convergence of decentralized artificial intelligence (DAI), blockchain technology, and smart contracts is reshaping the design and governance of intelligent systems. As these technologies rapidly evolve, addressing privacy within their architecture, usage models, and associated risks has become increasingly critical. This systematic literature review examines architectural patterns, governance frameworks, real-world applications, and persistent challenges in DAI systems. It identifies prevailing designs such as federated learning integrated with consensus protocols, smart contract-based incentive mechanisms, and decentralized verification methods. Drawing from a diverse body of recent literature, the review highlights implementations across sectors, including healthcare, finance, IoT, autonomous systems, and intelligent infrastructure, each demonstrating significant contributions to privacy, security, and collaborative innovation. Despite these advancements, DAI systems face ongoing obstacles such as scalability limitations, privacy trade-offs, and difficulties with regulatory compliance. The review emphasizes the need for integrative governance approaches that balance transparency, accountability, incentive alignment, and ethical oversight. These elements are proposed as co-evolving pillars essential to establishing trustworthiness in decentralized AI ecosystems. This work offers a comprehensive review for understanding the current landscape and guiding the development of responsible and effective DAI systems in the Web3 era. Full article

The Bitcoin network is a sophisticated accounting system that facilitates consensus and verification of transactions through cryptographic proof, eliminating the need for a central authority. Given its success, the underlying technology, generally referred to as blockchain, has been proposed as a means to improve legacy accounting and reporting systems. However, integrating real-world data into a blockchain requires the use of oracles: third-party systems that, if poorly selected, may be less decentralized and transparent, potentially undermining the expected benefits. Through a systematic review of the existing literature, this study investigates whether research articles on the integration of blockchain technology in accounting and reporting have addressed the limitations posed by oracles, under the rationale that the omission of oracles constitutes a theoretical bias. Furthermore, this study examines oracle-based solutions proposed for reporting applications and classifies them based on their intended purpose. While the overall consideration of oracles remains limited, the findings indicate a steadily increasing interest in their role and implications within accounting, auditing, and ESG-related blockchain implementations. This growing attention is particularly evident in ESG reporting, where permissioned blockchains and attestation mechanisms are increasingly being examined as practical responses to data verification challenges. Full article

In recent years, blockchain has been increasingly used in shipping supply chains, enabling supply chain members to track the production process of shipping products, thereby increasing visibility for firms and boosting their competitiveness. When firms decide whether to invest in blockchain, they crucially consider the cost of development and fairness of profit distribution along the supply chain, with a particular focus on non-linear production cost and fairness concern. We build a Stackelberg game model for four scenarios utilizing a two-echelon supply chain made up of a single shipping company and a single freight forwarder, taking into account fairness concern and non-linear production cost. We analyze how participants in the shipping supply chain make decisions when the shipping company has non-linear production cost and the freight forwarder has fairness concern. The findings suggest that the interaction between the non-linear production cost of the shipping company and the level of fairness concern of the freight forwarder affects the managerial decisions of both the freight forwarder and the shipping company. In the presence of economies of scale or diseconomies of scale, fairness concern can effectively help the freight forwarder to increase its share of profits within the supply chain, while the shipping company changes in the opposite direction. Furthermore, when the freight forwarder takes fairness concern into account, its profit and utility do not always rise in direct proportion to the fairness concern degree. Interestingly, there is always an inverse relationship between the shipping company’s profit and the degree of fairness concern, regardless of whether there are economies of scale or diseconomies of scale. This paper provides management insights for companies considering blockchain in their plans, highlighting the importance of combining non-linear production cost and fairness concern to achieve profit goals. Full article

This study presents a novel cyber-resilient, data-driven optimisation framework for real-time energy management in electric vehicle (EV)-integrated smart grids. The proposed framework integrates a hybrid optimisation engine—combining genetic algorithms and reinforcement learning—with a real-time analytics module to enable adaptive scheduling under uncertainty. It accounts for dynamic electricity pricing, EV mobility patterns, and grid load fluctuations, dynamically reallocating charging demand in response to evolving grid conditions. Unlike existing GA/RL schedulers, this framework uniquely integrates adaptive optimisation with resilient forecasting under incomplete data and lightweight blockchain-inspired cyber-defence, thereby addressing efficiency, accuracy, and security simultaneously. To ensure secure and trustworthy EV–grid communication, a lightweight blockchain-inspired protocol is incorporated, supported by an intrusion detection system (IDS) for cyber-attack mitigation. Empirical evaluation using European smart grid datasets demonstrates a daily peak demand reduction of 9.6% (from 33 kWh to 29.8 kWh), with a 27% decrease in energy delivered at the original peak hour and a redistribution of demand that increases delivery at 19:00 h by nearly 25%. Station utilisation became more balanced, with weekly peak normalised utilisation falling from 1.0 to 0.7. The forecasting module achieved a mean absolute error (MAE) of 0.25 kWh and a mean absolute percentage error (MAPE) below 20% even with up to 25% missing data. Among tested models, CatBoost outperformed LightGBM and XGBoost with an RMSE of 0.853 kWh and $R^2$ of 0.416. The IDS achieved 94.1% accuracy, an AUC of 0.97, and detected attacks within 50–300 ms, maintaining over 74% detection accuracy under 50% novel attack scenarios. The optimisation runtime remained below 0.4 s even at five times the nominal dataset scale. Additionally, the study outlines a conceptual extension to support location-based planning of charging infrastructure. This proposes the alignment of infrastructure roll-out with forecasted demand to enhance spatial deployment efficiency. While not implemented in the current framework, this forward-looking integration highlights opportunities for synchronising infrastructure development with dynamic usage patterns. Collectively, the findings confirm that the proposed approach is technically robust, operationally feasible, and adaptable to the evolving demands of intelligent EV–smart grid systems. Full article