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Blockchain Technology and Work Innovativeness of Generation Z Accountants: Practical Innovation and Value Creation

Manli Sun, Dr.Gary Tan

Abstract


This paper delves into the work innovation of Generation Z accounting professionals within the blockchain technology environment. By analyzing 500 Generation Z accounting professionals from Xian, China, this study employs Structural Equation Modeling (SEM)
and hierarchical regression to explore the influence of personal factors such as Entrepreneurial Mindset (EM), Work Self-Efficacy (SE), and
Psychological Empowerment (PE) on work innovation. Additionally, it investigates the moderating roles of Organizational Structure Stability
(OSS) and Organizational Structure Flexibility (OSF). The findings reveal that these personal factors significantly enhance work innovation,
with OSF playing a crucial role in amplifying their positive effects. These insights offer valuable strategic implications for fostering innovation in the accounting profession.

Keywords


Generation Z accounting professionals; Blockchain technology; Work innovation; Organizational structure; Personal factors

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References


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DOI: http://dx.doi.org/10.70711/frim.v3i10.7503

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