ارائه الگوی چارچوب مفهومی اخلاق فناوری بلاکچین
محورهای موضوعی : اخلاق و حسابداری
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. )
کلید واژه: بلاکچین, اخلاق بلاکچین, زنجیره بلوکی, فناوری اطلاعات, امنیت, حریم خصوصی.,
چکیده مقاله :
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.
Purpose: 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.
Method: 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.
Result: 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.
Conclusion: 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.
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