Providing a Conceptual Framework Pattern of Blockchain Technology Ethics

The purpose of this research is to expand the existing body of knowledge, address gaps in understanding, and develop a theoretical foundation and conceptual framework for the ethical application of blockchain technology in professional fields like accounting and auditing.

The research employs a mixed, systemic, and interdisciplinary approach, drawing on the teleological approach as a foundational methodology. It analyzes the fundamental concepts of blockchain technology across 137 scientific and citation sources in the Elsevier and Web of Science databases. The analysis utilizes the coding and monitoring method in Atlas.ti software.

The findings of this study have led to the formulation of a scientific model, derived from the analysis of content through a systematic and philosophical approach. This model presents a structure of vital moral concepts that are effective and influenced by professions, social, economic, cultural, and political issues. These concepts include responsibility and accountability, transparency and disclosure, justice and equality, trust and confidence, security and privacy, guidance, planning, and moral control.

Ethics, as the essence of right and truth, are intricately connected with the natural world and are an essential part of it. They stem from human desires, beliefs, and noble values and are oriented towards collectivism and community. This is a necessary condition for survival and progress, regardless of one's perspective. Consequently, the growing integration of technology into human affairs, society, values, and institutions has made the study of ethics in the context of technological progress a crucial research area. Innovative technologies and approaches, such as blockchain, not only signify a forward-thinking mindset but also serve as an excellent tool for bringing about transformation and reconstruction in various sectors, including accounting and auditing. These technologies have the ability to comprehensively encompass the principles, standards, practices, and ethical conduct that are essential for the survival, development, and expansion of any profession, including accounting and auditing.