Resumo em Inglês:

ABSTRACT This research aims to analyze the effects of the adoption of blockchain on information governance and transaction costs. We present an exploratory, quantitative, and qualitative study. In the first stage, quantitative, a theoretical model was developed and tested based on structural equation modeling (PLS-SEM). Data collection was carried out through an online survey with IT and management professionals involved in blockchain projects from different countries. In the second stage, qualitative, a multiple case study was carried out in order to illustrate how the relations of the developed model are established. In the quantitative phase, the study’s hypotheses were supported and it was observed that the adoption of blockchain technology can be seen as a mechanism to reduce transaction costs, since it has a positive impact on information governance. In the qualitative phase, it was observed that, in the three cases analyzed, characteristics such as information security, transparency, and the possibility.

Resumo em Inglês:

ABSTRACT The basis for application of new technologies in organizations is supported by the continuous analysis of data and information from multiple sources. Blockchain is one of the new technologies that, in association with the concepts and principles of Industry 4.0, could generate gains and improvements. Much has been said about the potential of blockchain technology, its benefits, and its disruptive impact in various areas, including supply chain management. In the academic field, however, the development of this topic is in full swing, as a growing number of scientific studies have been published without a theoretical convergence of their foundations, concepts, and authors being noted. Thus, considering the initial stage of the scientific debate of this object of analysis, this research aimed to understand the scenario of the adoption of blockchain in supply chain management based on academic publications evidencing its characteristics and benefits, through a systematic literature review. Due to profound analysis, characteristics and benefits of its application on supply chain management as transparency, confidence, information decentralization, and information security are disclosed in this study.

Resumo em Inglês:

ABSTRACT Several renewable energy certificate (RECs) applications point out that the blockchain technology can be useful in ensuring the traceability and transparency of transactions, despite some barriers to its implementation, such as the legal and market development. However, it is not clear how the organizational positioning, in relation to its given market, influences the artifact developed. In this study, through design science research (DSR) and case study methodology, we structure the problem space of two different positioned organizations in the sustainability field, with blockchain-based applications to produce and trade RECs. We find out that: (a) the position of the organization in relation to other stakeholders changes the behavior of the technology adoption; (b) the technological solution preceded the perception of the problem; (c) organizations create different representations of the artifact for each stakeholder. We suggest other studies to deepen these findings in order to better develop theories that explain how organizations see their problem when developing technological solutions while using DSR.

Resumo em Inglês:

ABSTRACT New technologies lead to significant changes in how public and private organizations structure their processes and activities. This study aims to identify the challenges and opportunities of using blockchain technology in government accounting in Brazil. This is a descriptive research using quantitative and qualitative data, collected through a questionnaire applied to a non-probabilistic sample of 94 professionals. The data were submitted to descriptive statistical analysis and content analysis, based on seven categories: technology, government accounting, security, transparency, control, change, and knowledge. For 89.4% of respondents, blockchain can improve government accounting and be applied to financial transactions, auditing, and asset transfers. The technology offers the benefits of trust and control, information security, and control against fraud and corruption. For 98.9% of the sample, the challenges of using blockchain technology in government accounting are the lack of knowledge about the technology and its cost-benefit and implementation, difficulties in replacing or adapting systems, and few blockchain use cases demonstrating the technology’s use and application.

Resumo em Inglês:

ABSTRACT The objective of microfinance is to provide services to create economic support for borrowers, so they can improve their social condition through entrepreneurial activity. Notwithstanding, credit alone is not sufficient to raise an individual out of poverty. In addition to credit, microfinance institutions can assist by providing professional and management courses, consultancies, financial assistance, and by the formation of solidarity groups. To suggest a way to achieve the microfinance goal, the aim of this article is to propose a cryptocurrency model and an artifact that can contribute to the microfinance environment. This will be supported by a cryptocurrency model and platform based on the design science research methodology. This essay shows that three agents can benefit from the cryptocurrency model: borrowers, microfinance institutions, and educational institutions. Furthermore, the results show that a new market can develop from this model with a viable platform to support the relationship between these agents.