The present study aims to provide a comprehensive understanding of how the implementation of blockchain technology (BT) contributes to the advancement of smart government establishment (SG). Additionally, it sheds light on the mediating function of zero trust cyber forensic accounting (ZTCFA) in the relationship between BT and SG. This research employed a quantitative methodology and utilized a deductive strategy. The hypothesized model, which was based on statistical data obtained from a survey administered to a cross-sectional sample of 812 accountants employed in public sector organizations (PSOs), was examined using structural equation modelling. Positive interrelationships between BT, ZTCFA, and SG are validated by the outcome analyses in terms of significance and effect magnitude. As a result of these observations, the leaders of PSOs are able to discern and capitalize on opportunities to become effective in the digital transformation journey, in addition to formulating robust strategies to effectively direct their SG process. Insights with greater specificity that are provided by this work facilitated the enactment of regulations and laws by policymakers with regard to digitalization and the formulation and operationalization of SG.