Harnessing Blockchain for Sustainable Business Strategy: A Case Study on Enhancing Accounting Practices
通过意大利金融咨询公司TLAB SCF的案例，研究区块链在会计实践中的应用，发现混合区块链系统能提升治理、信任和效率，尤其适合数字化成熟度有限的中小企业。
ABSTRACT This study explores the practical application of blockchain technology in accounting through a single case study of TLAB SCF, an Italian financial consulting firm actively involved in national and European digital innovation initiatives. The research adopts the technology acceptance model to investigate how perceived usefulness and perceived ease of use shape blockchain adoption in accounting practices oriented toward sustainability. Findings reveal that a hybrid blockchain system, balancing transparency and data protection, can enhance governance, trust and efficiency, particularly in small‐ and medium‐sized enterprises with limited digital maturity. The case provides novel insights into blockchain's potential to support environmental, social and governance compliance and drive organisational innovation, offering both theoretical and practical contributions to the field of accounting and digital transformation.