Theoretical framework of blockchain technology in public sector governance

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Article Type:
Research/Original Article (بدون رتبه معتبر)
Abstract:

Today, blockchain technology has become very popular in finance and the private sector, and its practical benefits are clear to everyone. But in the public sector, the situation is different. A key challenge behind the adoption of blockchain in the public sector is understanding the dynamics of blockchain governance. In this article, based on systematic literature review, different approaches for blockchain governance are analyzed. In this regard, a comprehensive theoretical framework is created to study blockchain governance decisions in the public sector. This framework categorizes 9 types of governance decisions, including infrastructure architecture, application architecture, interoperability, decision-making mechanism, incentive mechanism, consensus mechanism, organization of governance, accountability of governance, and control of governance in three levels of analysis (micro, meso, and macro). This article, relying on new public management theories and concepts, clarifies the consequences of different governance choices at each level of governance. Also, this article provides an introduction for researchers and those involved in the design of blockchain-based systems in the public sector.

Language:
Persian
Published:
Journal of Public Sector Accounting and Budgeting, Volume:3 Issue: 1, 2023
Pages:
19 to 31
https://www.magiran.com/p2531321  
سامانه نویسندگان
  • Rostami، Shoeyb
    Corresponding Author (1)
    Rostami, Shoeyb
    .Ph.D Department of Accounting, Ghazvin Branch, Islamic Azad University, قزوین, Iran
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