Establishing a blockchain food traceability system (BFTS) is increasingly important and urgent to resolve the contradiction between consumers’ intention regarding safe food selections and the spread of polluted foods. Using the advantages of blockchain, such as immutability, decentralization, openness, and anonymity, we can build trusted food traceability systems based on these important characteristics. With reliable information, traceability from production to sales can effectively improve food safety. In this research, multiple models, namely, the information success model (ISS) and the Theory of Planned Behavior (TPB) are formed into a conceptual integrated framework to study the intentions’ influenced factors of BFTS technology for Chinese consumers to help ensure food safety and the quality of Chinese organic food products. A face-to-face questionnaire survey with 300 valid responses was analyzed by Partial Least Square from the Chinese consumers focusing on the organic food products. This study found that the attitude and perceived behavioral control qualities significantly and positively affect the usage intention in adopting BFTS, while the subjective norms are positively but not significantly correlation with the usage intention in using BFTS. The above results will inform suggestions for productors and academics along with implications to promote BFTS’ usage intention.
PurposeThis paper seeks to develop an ontological approach, in order to make it possible to share a common understanding of accounting theory, in this case, the specific structure of the profit and loss account among people or software agents.Design/methodology/approachThis paper presents an ontology methodology (the Net technique) which represents a semi‐structured element in the domain knowledge of accounting. More specifically, ontology will be used to explain the profit and loss account as a representation of the potential use of this methodology.FindingsTo support ontology effectively, a strong accounting information support system in the organization is necessary. The ontology may be used by employees to navigate the information repository of an organization for the effective coordination. In addition, it might be possible for the WWW to be used to generate data, information and knowledge in the accounting domain.Practical implicationsSoftware agents could extract and aggregate accounting information from numerous web sites, which in turn might answer research questions or be used as input data for other applications.Originality/valueThe development of ontology expands the researcher's ability to generate information by using search methods beyond simple keywords. If only keywords are used in internet searches, then information that is retrieved will often lack the precision necessary for generating quality information. Therefore, in order to retrieve quality information more quickly and accurately, a broader and more extensive ontology development is required.
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