Most private permissioned blockchains in business enterprises are still in the sandbox stage, with troubles of interoperability and resource limits looming large. This structured literature review reports a current inventory of barriers to blockchain use, categorized by the largest sources of friction. In a review of 1,166 recent articles, filtering for those specifically reporting on the challenges of blockchain use in supply chains left 76 for detailed analysis. The challenges reported are clustered around four themes: (1) technical, (2) financial, (3) business ecosystem, and (4) social/cultural/regulatory, with the last two themes as prevalent as technical and financial ones. We discuss why not all industries, organizations, and locales may be ripe for blockchain use. Under specific circumstances, the value of chained data helps nudge participant, industry, and regulator coordination, critical for successful blockchain use.

This paper builds a prediction model with four predictor variables and one dependent variable. The predictor variables are users' concerns about IoT privacy, users' concerns about IoT security, users' concerns about IoT awareness, and users' concerns about IoT device use. The dependent variable is users' IoT risk beliefs. The prediction model determines the influential predictor variables that predict the users' IoT risk beliefs. An instrument with five constructs was designed and administered to subjects working in various organizations in the USA. Collected data from 386 usable data were analyzed through multiple regression analysis. The analysis was used to answer the study's research question, which asked which of the four independent/predictor variables are influential in predicting the dependent variable. Results indicated that all four predictor variables were influential in predicting users' IoT risk beliefs, with IoT security concerns more influential than the other three. The findings, theoretical implications, practical implications, and future work are discussed.

The purpose of this study is to build on the ISP compliance literature by creating a prediction model that includes four predictor variables, namely, leadership, supportive organizational culture, engagement, and role values with one dependent variable – ISP compliance. We then seek to find out which of the predictor variables are most influential in predicting ISP compliance. An instrument with 5 constructs was administered electronically to a diverse set of employees in the U.S.A. ranging in work experience from new hires to CEOs and from many industries. Collected data were analyzed using multiple regression analysis. The results showed that all predictor variables in the model were significant. Supportive organizational culture followed by role values offered the largest explanatory power of the four predictor variables. We discuss the implications of the findings and offer suggestions for future research opportunities.

This paper examines the features of blockchain technology from the viewpoint of those responsible for external financial reporting and their auditors. Financial professionals worry about the potential disconnect between digital and real-world transactions that can create potentially misleading illusions-of-truth. The largest objection from financial professionals surrounds the widespread assertion that the consensus verification may replace the financial statements or their required audit. The discussion explains why verified “on chain” data falls considerably short of audited financial statements. In a structured literature review, this work contrasts the treatment of blockchain’s consensus verification feature in IT and accounting literature over a four-year period, showing a dramatic increase in this topic but little convergence between IT and financial communities on the problems with blockchain verification in auditing contexts. Knowing the auditing community’s concerns, as explored in this work, can help direct future developments in blockchain technology and target implementation suited to user needs.