ارائه الگوی چارچوب مفهومی اخلاق فناوری بلاکچین
الموضوعات : مطالعات اخلاق و رفتار در حسابداری و حسابرسی
پیام نوری دوآبی
1
(دانشجوی دکتری، گروه حسابداری، دانشکده مدیریت و اقتصاد، واحد علوم و تحقیقات، دانشگاه آزاد اسلامی، تهران، ایران. )
فریدون رهنمای رودپشتی
2
(استاد، دانشکده مدیریت و اقتصاد، واحد علوم و تحقیقات، دانشگاه آزاد اسلامی، تهران، ایران )
حمید رضا کردلویی
3
(دانشیار، دانشکده مدیریت و اقتصاد، واحد اسلامشهر، دانشگاه آزاد اسلامی، تهران، ایران. )
هاشم نیکومرام
4
(استاد، دانشکده مدیریت و اقتصاد، واحد علوم و تحقیقات، دانشگاه آزاد اسلامی، تهران، ایران. )
الکلمات المفتاحية: بلاکچین, اخلاق بلاکچین, زنجیره بلوکی, فناوری اطلاعات, امنیت, حریم خصوصی.,
ملخص المقالة :
هدف: هدف پژوهش حاضر دانش‌افزایی، پر کردن خلاء دانشی و کشف یک مبنای نظری و چارچوب مفهومی اخلاق فناوری بلاکچین در حرفه‌ها ازجمله حسابداری و حسابرسی می‌باشد.
روش: مبتنی بر هدف، این پژوهش با رویکردی آمیخته، سیستمی و میان رشته‌ای و نزدیک به رویکرد غایت‌شناسی، به عنوان یک تحقیق بنیادین، با تحلیل محتوای مفاهیم اساسی زیربنای فناوری بلاکچین در 137 منبع علمی و استنادی پایگاه اطلاعاتی الزویر و وب آو ساینس، و با استفاده از روش کد‌گذاری و پایش در نرم‌افزار Atlas.ti انجام شده است.
یافته‌ها: نتایج حاصل از واکاوی این پژوهش منتج به تبیین یک الگوی علمی حاصل از تحلیل محتوای برآمده از رویکردی سیستمی و فلسفی در قالب ساختاری از مفاهیم اخلاقی حیاتی موثر و متأثر بر حرفه‌ها و موضوعات اجتماعی، اقتصادی، فرهنگی و سیاسی شامل مسئولیت‌پذیری و پاسخگویی، شفافیت و افشاء، عدالت و برابری، اعتماد و اطمینان، امنیت و حریم خصوصی، هدایت، برنامه‌ریزی و کنترل اخلاقی شد.
نتیجه‌گیری: اخلاق به عنوان ذات، حق و حقیقت درهم‌تنیده و منطبق با طبیعت و برآمده از خواست‌ها، باورها و ارزش‌های متعالی انسانی، جمع‌گرایی و جامعه‌محور می‌باشد، که فارغ از دیدگاه‌های ضد و نقیض، شرط لازم برای بقاء و ارتقاء است. از این‌رو، تعاملات فزاینده فناوری با انسان، جامعه، ارزش‌ها و نهادها، موضوع اخلاق در مواجهه با گسترش و استفاده از فناوری‌های جدید را به یک مقوله متحقق بسیار با اهمیت مبدل ساخته است. فناوری‌ها و رویکردهای نوآورانه و خلاقانه‌ای همچون بلاکچین، نه‌تنها به عنوان ذهنیت جدید مترقی، بلکه به عنوان یک نوآوری ایده‌آل برای ایجاد تحول و بازسازی جنبه‌های کار جمعی در بخش‌های مختلف ازجمله حسابداری و حسابرسی است؛ که توان و ظرفیت پوشش کامل اصول، استانداردها، آیین و رفتار اخلاقی را به عنوان عامل بنیادین بقاء، رشد و گسترش هر حرفه‌ای ازجمله حسابداری و حسابرسی دارد.
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