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Article
Publication date: 4 February 2022

Bridget Tyma, Rina Dhillon, Prabhu Sivabalan and Bernhard Wieder

The purpose of this study is to examine how accountability is constructed for blockchain systems. With the aim of increasing knowledge on accountability across three different…

Abstract

Purpose

The purpose of this study is to examine how accountability is constructed for blockchain systems. With the aim of increasing knowledge on accountability across three different types of blockchains (public, private and consortium), the researchers ask: how do blockchain systems construct accountability?

Design/methodology/approach

This study draws on theorising in the accountability literature to study how blockchains relate to our construction and understanding of accountability. A qualitative field study of the Australian blockchain technology landscape is conducted, with insights garnered from 18 blockchain experts.

Findings

Findings reveal that different types of blockchains employ different forms and mechanisms of accountability and in novel ways previously less acknowledged in the literature. Importantly, this study finds that accountability does not require a principal–agent relation and can still manifest in less pure applications of blockchain technology across a wide range of stakeholders, contrary to that espoused in earlier exhortations of blockchain use in interdisciplinary literature. This study also finds that similar subtypes of accountability operate very differently across public, private and consortium blockchains and there exists an inverse relation between trust and consensus building through transparency as blockchains progress from public to private types. Overall, this study offers novel explanations for the relevance of greater accountability in blockchains, especially when the assumptions of public blockchains are softened and applied as private and consortium blockchains.

Originality/value

This study contributes to the accountability literature by addressing how different blockchain systems reshape the understanding of traditional accounting and accountability practices. This study questions the very need for a principal–agent relation to facilitate accountability and offers an additional perspective to how trust and transparency operate as key mechanisms of accountability.

Details

Accounting, Auditing & Accountability Journal, vol. 35 no. 7
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 1 December 2023

Romildo Silva, Rui Pedro Marques and Helena Inácio

The purpose of this study is to identify the possible efficiency gains in using tokenization for the execution of public expenditure on governmental investments.

Abstract

Purpose

The purpose of this study is to identify the possible efficiency gains in using tokenization for the execution of public expenditure on governmental investments.

Design/methodology/approach

Through design science research methodology, the exploratory research produced a tokenized prototype in the blockchain, through the Ernst and Young OpsChain traceability solution, allowing automated processes in the stages of public expense. A focus group composed of auditors from the public sector evaluated the possibility of improving the quality of information available in the audited entities, where the tokens created represent and register the actions of public agents in the blockchain Polygon.

Findings

The consensus of the experts in the focus group indicated that the use of tokenization could improve the quality of the information, since the possibility of recording the activities of public agents in the metadata of the tokens at each stage of the execution of the expenditure allows the audited entities the advantages of the information recorded on the blockchain, according to the following ranking: first the immutability of audited data, followed by reliability, transparency, accessibility and efficiency of data structures.

Originality/value

This research makes an empirical contribution to the real use of tokenization in blockchain technology to the public sector through a value chain in which tokens were created and moved between the wallets of public agents to represent, register and track the operations regarding public expense execution.

Details

International Journal of Accounting & Information Management, vol. 32 no. 1
Type: Research Article
ISSN: 1834-7649

Keywords

Article
Publication date: 6 June 2023

Afnan Alkhaldi, Huda Alrashidi, Khawla Alhasan, Ahmad Alsadeeqi and Abdullah Alshami

The purpose of this study is to understand the public value of the government of Kuwait using blockchain technology to develop the capabilities of smart cities.

Abstract

Purpose

The purpose of this study is to understand the public value of the government of Kuwait using blockchain technology to develop the capabilities of smart cities.

Design/methodology/approach

Research was conducted in Kuwait, where the increased use of blockchain technology has been evidenced in both the private and public sectors. A total of seven IT managers were interviewed to gauge their responses to blockchain and its use in Kuwait ministries.

Findings

Blockchain technology offers many benefits for the development of smart cities in Kuwait. This is a statement that received almost mutual agreement amongst all the IT managers interviewed. However, as regards wider acceptance, the majority mentioned that a framework is necessary to better articulate the public value of using blockchain in smart cities in Kuwait.

Originality/value

This paper develops research hypotheses and a framework for articulating the public value of blockchain technology for smart cities in Kuwait.

Details

Global Knowledge, Memory and Communication, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2514-9342

Keywords

Article
Publication date: 12 May 2021

Christian Rainero and Giuseppe Modarelli

This work highlights the potential of blockchain from a public management (PM) angle. Given the limited presence of blockchain's broad-spectrum, empirical-applicative evidence in…

Abstract

Purpose

This work highlights the potential of blockchain from a public management (PM) angle. Given the limited presence of blockchain's broad-spectrum, empirical-applicative evidence in the public sector, as well as theoretical systematisations that can exemplify its potential within this scope, the authors have concentrated their efforts on structuring a referring model.

Design/methodology/approach

After identifying a gap and conducting a preliminary literature review related to public administration (PA), the authors propose a paradigm focused on a conceptual synthesis methodology, starting from a longitudinal analysis and a coding activity that are able to structure a clear framework of theoretical parallelism regarding blockchain's main functionalities, as well as future perspectives in the public sector.

Findings

The main results yielded a specific longitudinal literature review and constitute a referring model of blockchain's systematised functionalities through a conceptualised matrix. The outcome of the conceptualisation process frames and systematises a rapidly growing controversial phenomenon, furnishing a specific referring paradigm for the issue as it relates to policymakers.

Originality/value

The study's originality resides in the two views the authors created, both from the literature review and from the conceptual synthesis for public sector operative practice via an anthropocentric lens, conveyed by a three-year range of analysis.

Article
Publication date: 12 February 2021

Nripendra P. Rana, Yogesh K. Dwivedi and D. Laurie Hughes

Blockchain is one of the most significant emerging technologies that is set to transform many aspects of industry and society. However, it has several major technical, social…

1394

Abstract

Purpose

Blockchain is one of the most significant emerging technologies that is set to transform many aspects of industry and society. However, it has several major technical, social, legal, environmental and ethical complexities that offer significant challenges for mainstream use within the public sector. The coronavirus disease 2019 (COVID-19) pandemic has compelled many public sector employees to work remotely, highlighting a number of challenges to blockchain adoption within the Indian context signifying the pertinence of this research topic in the post-pandemic era. This study offers insight to researchers and policymakers alike on how such challenges are interdependent within this important subject.

Design/methodology/approach

We explored 16 unique sets of challenges selected from the literature and gathered data from nine experts from government settings, healthcare and education sectors and academia who have significant knowledge and experience of blockchain implementation and use in their respective organisations. The implementation of Interpretive Structural Modelling (ISM) and Matriced' Impacts Croise's Multiplication Appliquée a UN Classement (MICMAC) provided a precise set of driving, linkage and dependent challenges that were used to formulate the framework.

Findings

The developed ISM framework is split into six different levels. The results suggest that the bottom level consists of challenges such as “Lack of standards (C9)” and “Lack of validation (C10)” form the foundation of the hierarchical structure of blockchain adoption. However, the topmost level consists of a highly dependent challenge termed “adoption of blockchain in the public sector (C16)”. The research filters the selected set of five challenges to develop a parsimonious model and formulated six propositions to examine the impact of “lack of standard (C9)”, “lack of validation (C10)” on “security issues (C3)” and “privacy concerns (C2)”, which eventually determine individuals' “reluctance to use blockchain technology (C12)”.

Originality/value

This research fills a key gap in exiting research by exploring the key challenges in blockchain adoption within the public sector by developing a valuable framework to model this important topic. To the best of our knowledge, this is the first paper to address these challenges and develop a parsimonious model for challenges of blockchain adoption in the public sector settings.

Details

Information Technology & People, vol. 35 no. 2
Type: Research Article
ISSN: 0959-3845

Keywords

Article
Publication date: 29 October 2020

Oleksii Konashevych

The purpose of this paper is to present a concept of the protocol for public registries based on blockchain. New database protocol aims to use the benefits of blockchain

Abstract

Purpose

The purpose of this paper is to present a concept of the protocol for public registries based on blockchain. New database protocol aims to use the benefits of blockchain technologies and ensure their interoperability.

Design/methodology/approach

This paper is framed with design science research (DSR). The primary method is exaptation, i.e. adoption of solutions from other fields. The research is looking into existing technologies which are applied here as elements of the protocol: Name-Value Storage (NVS), Berkley DB, RAID protocol, among others. The choice of NVS as a reference technology for creating a database over blockchain is based on the analysis and comparison with two other similar technologies Bigchain and Amazon QLDB.

Findings

The proposed mechanism allows creating a standard database over a bundle of distributed ledgers. It ensures a blockchain agnostic approach and uses the benefits of various blockchain technologies in one ecosystem. In this scheme, blockchains play the role of journal storages (immutable log), whereas the overlaid database is the indexed storage. The distinctive feature of such a system is that in blockchain, users can perform peer-to-peer transactions directly in the ledger using blockchain native mechanism of user access management with public-key cryptography (blockchain does not require to administrate its database).

Originality/value

This paper presents a new method of creating a public peer-to-peer database across a bundle of distributed ledgers.

Details

International Journal of Web Information Systems, vol. 16 no. 5
Type: Research Article
ISSN: 1744-0084

Keywords

Article
Publication date: 6 October 2021

Chang Soo Sung and Joo Yeon Park

This study aims to understand the benefits and challenges associated with the adoption of a blockchain-based identity management system in public services by conducting an…

1392

Abstract

Purpose

This study aims to understand the benefits and challenges associated with the adoption of a blockchain-based identity management system in public services by conducting an academic literature review, and to explore the design of such a system that can be applied to the Korean government.

Design/methodology/approach

This study explores the adoption of a blockchain-based identity management system using a literature review and an actual design case intended for use by the government sector.

Findings

Blockchain-based identity management systems can significantly improve transparency, accountability, and reliability in the user control of one's own data while reducing the time and cost needed to deliver public services, as well as increasing administrative efficiency. However, it is not always easy to implement such systems, and introducing new technologies in the government field requires a complicated, time-consuming process. There is currently an appetite for research extending beyond the typical technology-driven approach to elucidate the government adoption of new technologies and explore its implications.

Practical implications

The idea behind this system is that by storing and managing personal information on the blockchain and providing mobile apps to customers, users can log in or retrieve previously authenticated personal information without having to go through an authentication process. Since users do not need to go through the verification process every time, it is expected that they will be able to access only the necessary personal information more quickly and conveniently without having to deal with unnecessary details. In addition, the blockchain-based operation of a public service effectively increases the transparency and reliability of that service and reduces the social costs caused by personal information leakage.

Originality/value

This study introduces the design of a blockchain-based identity management system that can be used in public services, specifically in the Korean government sector for the first time. Along with a literature review, the implications that this study gleans from these real-world use cases can contribute to this field of research.

Details

Journal of Enterprise Information Management, vol. 34 no. 5
Type: Research Article
ISSN: 1741-0398

Keywords

Article
Publication date: 21 January 2022

Sanjeev Verma and Ashutosh Sheel

Blockchain is widely applied in e-voting, shared economy areas and other government functioning. Fragmented findings and distributed literature need consolidation for a holistic…

1127

Abstract

Purpose

Blockchain is widely applied in e-voting, shared economy areas and other government functioning. Fragmented findings and distributed literature need consolidation for a holistic view of the research domain. The purpose of this study is to comprehensively reviews the blockchain applications for government organizations and presents the past, present and future trends of blockchain applications for government organizations.

Design/methodology/approach

Systematic review protocol instrumentalized the systematic review of research articles published from 2013 to 2021. Science mapping discerns scientific actors’ trends and performance analysis like most influential authors, documents and sources. Content analysis of selected data set unfolds the past, present and future of blockchain applications for government organizations.

Findings

Blockchain technology offers enormous potential for the transformation of government organizations and public services. The primary areas are cryptocurrency, e-voting, shared economy, smart contracts, financial and health services, tourism, logistics and water sustainability.

Research limitations/implications

This study reviewed only published research in journals and conference proceedings and excluded book reviews, book chapters and editorials from the review set. This study persuades governments and policymakers to invest in blockchain technology for transforming government organizations and public services.

Practical implications

This study highlights the importance of blockchain in government-controlled public departments, enhancing transparency and efficiency in public life.

Social implications

Blockchain technology enhances transparency, traceability and accountability of public records.

Originality/value

This study pioneers in chronologically highlighting the importance of blockchain in government-controlled public departments.

Details

Journal of Global Operations and Strategic Sourcing, vol. 15 no. 3
Type: Research Article
ISSN: 2398-5364

Keywords

Book part
Publication date: 4 December 2023

Vasim Ahmad, Lalit Goyal, Tilottama Singh and Jugander Kumar

This chapter explores the significance of blockchain technology in protecting data for intelligent applications across various industries. Blockchain is a distributed ledger that…

Abstract

This chapter explores the significance of blockchain technology in protecting data for intelligent applications across various industries. Blockchain is a distributed ledger that ensures the immutability and security of transactions. Given the increasing need for security measures in industries, understanding blockchain technology is crucial for preparing for its future applications.

This chapter aims to examine the use of blockchain technology across industries and presents a compilation of existing and upcoming blockchain technologies for intelligent applications. The methodology involves reviewing research to understand the security needs of different industries and providing an overview of methods used to enhance multi-institutional and multidisciplinary research in areas like the financial system, smart grid, and transportation system.

The findings highlight the benefits of blockchain networks in providing transparency, trust, and security for industries. The Responsible Sourcing Blockchain Network (RSBN) is an example that utilizes blockchain's decentralized ledger to track sustainable sourcing from mine to final product. This information can be shared with auditors, corporate governance organizations, and customers.

The practical implications of this chapter are significant, serving as a valuable resource for industries concerned with identity privacy, traceability, immutability, transparency, auditability, and security. Understanding and implementing blockchain technology can address the growing need for secure and intelligent applications, ensuring data protection and enhancing trust in various sectors.

Details

Fostering Sustainable Businesses in Emerging Economies
Type: Book
ISBN: 978-1-80455-640-5

Keywords

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