References
Ahmed, I. E. (2026). Blockchain Technology and Banking Performance. In Enhancing Business Efficiency Through Technology: Sustainability, CSR, and Governance (pp. 207-223). Cham: Springer Nature Switzerland. Ajayi, W., Madewa, M., Fatoye, O., & Oladipo, S. (2022). Impact of blockchain technology on financial technology in Nigeria. International Journal of Innovative Science and Research Technology, 7(9), 750-757. Aliza, N., Abdul Rahim, N. F., & Ramayah, T. (2025). Modelling digital banking adoption using the Technology Acceptance Model. In Proceedings of the 12th International Conference on Business, Accounting, Finance and Economics (BAFE 2024). https://doi.org/10.2991/978-94-6463-666-6_4 Ata, S. N., Hassan, A. K., Selim, H. S., Hammad, B. E., Abdelhalim, H. M., & Abdelhalim, A. M. (2023). The use of blockchain technology and its reflection in the financial performance of investment projects developed by the ministry of sports. Economies, 11(5), 140. Awoniyi, O. (2022). Digital banking adoption in Nigeria: The place of Technology Acceptance Model. Asian Journal of Economics, Business and Accounting, 22(7), 59–72. https://doi.org/10.9734/AJEBA/2022/v22i730579 Badda, A. (2025). Technology Acceptance Model : Literature review. International Journal of Accounting, Finance, Auditing, Management and Economics, 6(11), 459– 492. https://doi.org/10.5281/zenodo.17450768 Bazine, I. (2025). Exploring the development of the Technology Acceptance Model : A chronological overview. International Journal of Research and Scientific Innovation, 12(6), 1643–1655. https://doi.org/10.51244/IJRSI.2025.120600138 Biriuk, D., Yatsenko, O., Krekoten, I., Rossikhina, H., & Chychkalo-Kondratska, I. (2024). The role of blockchain technologies in changing the structure of the financial and credit system. Theoretical and Practical Research in Economic Fields, 15(2), 425-438. Davis, F. D., & Granić, A. (2024). The Technology Acceptance Model: 30 years of TAM. Springer. https://doi.org/10.1007/978-3-030-45274-2 Gbongli, K. (2022). Understanding mobile financial services adoption through a systematic review of the Technology Acceptance Model. Open Journal of Business and Management, 10, 2389–2404. https://doi.org/10.4236/ojbm.2022.105119 Gyimah, K. N., Asiedu, E., & Antwi, F. (2023). Adoption of blockchain technology in the banking sector of Ghana: Opportunities and challenges. African Journal of Business Management, 17(2), 32-42. Hasan, M. R., Shiming, D., Islam, M. A., & Hossain, M. Z. (2020). Operational efficiency effects of blockchain technology implementation in firms: Evidence from China. Review of International Business and Strategy, 30(2), 163-181. Ikwuo, A. K., Nworie, G. O., & Moedu, V. O. (2024). Implementation of AI-driven automation: A game-changer in accounting research. International Journal of Financial, Accounting, and Management, 6(3), 385-398. Inaku, M. W., & Effiong, S. A. (2026). Blockchain accounting and financial performance of Nigeria banking sector from 2014-2023. FUDMA Journal of Accounting and Finance Research, 4(2), 245-253. https://doi.org/10.33003/fujafr-2026.v4i2.357.245-253 Islam, M. M., Islam, M. M., Islam, M. A., Alharthi, M., & Hassan, M. S. (2026). Shaping the future: board communication, credit risk and blockchain technology evolution in banking industries–evidence from Bangladesh. International Journal of Islamic and Middle Eastern Finance and Management, 19(1), 1-24. Kumar, A., Milan, R., & Chowdhary, A. (2026). Transforming Traditional Banking with Blockchain: A Case Study of ICICI Bank. Blockchain Success Stories: Real‐World Case Studies in Digital Finance, 61-81. Meshack, A., Orji, M. G., & Ogechukwu, N. G. (2022). Poverty Reduction in Awka Metropolis: The Role of Entrepreneurship Productivity. Economit Journal: Scientific Journal of Accountancy, Management and Finance, 2(4), 244-262. Mohammed, A. (2025). Impact of blockchain technology adoption on the operational efficiency of quoted money deposit banks in Nigeria. International Journal of Research , 12(7). https://doi.org/10.5281/zenodo.16087556 Muomaife, C. D., Nworie, G. O., & Muomaife, N. P. (2026). Driving stability and returns: An empirical analysis of financial soundness and profitability in Nigeria’s listed commercial banks. Journal of Accounting, Finance and Auditing Studies, 12(1), 46-58. Nwafor, V. O., & Nworie, G. O. (2025). Risk management in Nigerian listed commercial banks: The significance of board composition (2013–2023). International Journal of Financial, Accounting, and Management, 6(4), 525-543. Ogege, S. (2026). The Impact of Blockchain Technology on the Banking and Financial Systems in Nigeria. The Journal of Developing Areas, 60(1), 307-325. Onochie, C. C., & Nworie, G. O. (2025). Financial stress among female entrepreneurs in Nigeria: The buffering effect of financial literacy. Journal of Governance and Accountability Studies, 5(1), 47-62. Or, C. (2024). Thirty-five years of the Technology Acceptance Model: Insights from meta- analytic structural equation modelling. Open/Technology in Education, Society, and Scholarship Association Journal, 4(3). https://doi.org/10.18357/otessaj.2024.4.3.66 Qizi, S. N. G. (2023, December). Analyzing the effects of blockchain technology on liquidity management in banking institutions. In International Conference on Next Generation Wired/Wireless Networking (pp. 377-386). Cham: Springer Nature Switzerland. Tseng, F. M., Liang, C. W., & Nguyen, N. B. (2023). Blockchain technology adoption and business performance in large enterprises: A comparison of the United States and China. Technology in Society, 73, 102230.
