Philosophy of Blockchain Technology - Ontologies

About the necessity and usefulness of developing a philosophy specific to the blockchain technology, emphasizing on the ontological aspects. After an Introduction that highlights the main philosophical directions for this emerging technology, in Blockchain Technology I explain the way the blockchain works, discussing ontological development directions of this technology in Designing and Modeling. The next section is dedicated to the main application of blockchain technology, Bitcoin, with the social implications of this cryptocurrency. There follows a section of Philosophy in which I identify the blockchain technology with the concept of heterotopia developed by Michel Foucault and I interpret it in the light of the notational technology developed by Nelson Goodman as a notational system. In the Ontology section, I present two developmental paths that I consider important: Narrative Ontology, based on the idea of order and structure of history transmitted through Paul Ricoeur's narrative history, and the Enterprise Ontology system based on concepts and models of an enterprise, specific to the semantic web, and which I consider to be the most well developed and which will probably become the formal ontological system, at least in terms of the economic and legal aspects of blockchain technology. In Conclusions I am talking about the future directions of developing the blockchain technology philosophy in general as an explanatory and robust theory from a phenomenologically consistent point of view, which allows testability and ontologies in particular, arguing for the need of a global adoption of an ontological system for develop cross-cutting solutions and to make this technology profitable. CONTENTS: Abstract Introducere Tehnologia blockchain - Proiectare - Modele Bitcoin Filosofia Ontologii - Ontologii narative - Ontologii de intreprindere Concluzii Note Bibliografie DOI: 10.13140/RG.2.2.24510.3360

Performance measurement : challenges for tomorrow

This paper demonstrates that the context within which performance measurement is used is changing. The key questions posed are: Is performance measurement ready for the emerging context? What are the gaps in our knowledge? and Which lines of enquiry do we need to pursue? A literature synthesis conducted by a team of multidisciplinary researchers charts the evolution of the performance-measurement literature and identifies that the literature largely follows the emerging business and global trends. The ensuing discussion introduces the currently emerging and predicted future trends and explores how current knowledge on performance measurement may deal with the emerging context. This results in identification of specific challenges for performance measurement within a holistic systems-based framework. The principle limitation of the paper is that it covers a broad literature base without in-depth analysis of a particular aspect of performance measurement. However, this weakness is also the strength of the paper. What is perhaps most significant is that there is a need for rethinking how we research the field of performance measurement by taking a holistic systems-based approach, recognizing the integrated and concurrent nature of challenges that the practitioners, and consequently the field, face

An industry in crisis : risk, reflexivity, sub-politics and accountability processes in salmon farming

This paper draws upon an arena study on the accounting and accountability processes used within a business sector, under intense public and regulatory scrutiny in terms of its social, economic and ecological risks. Georgakopoulos and Thomson (2004, 2005) report on an absence of environmental accounting within the salmon farming organizations for management planning and control processes. This paper extends this analysis by attempting to theorise the social and environmental accounting observed by these organizations discharging these accountability duties using insights from the risk society literature. The interviews and documentary analysis revealed the existence of an active accountability network. However, Social and Environmental Accounting techniques did not feature in the engagement processes. We observed the existence of fragmented accountability networks, and evidence of a struggle for domination of a techno-scientific accountability process. Within these discourses, business and cost issues were evident, but they were not formally quantified or systematically integrated. We find that the accountability processes observed in our arena study, were consistent with Beck's (and others) analysis of reflexive modernity and the Risk Society Thesis This paper by evaluating accounting and accountability processes within a specific context, demonstrates the importance of locating social and environmental accounting processes within wider accountability discourses. These societal accountability discourses extend beyond social and environmental as well as conventional accounting practices. It is suggested that all accounting practices should become more reflexive in nature if they are to remain relevant in these wider societal accountability discourses

Theoretical studies of the historical development of the accounting discipline: a review and evidence

Many existing studies of the development of accounting thought have either been atheoretical or have adopted Kuhn's model of scientific growth. The limitations of this 35-year-old model are discussed. Four different general neo-Kuhnian models of scholarly knowledge development are reviewed and compared with reference to an analytical matrix. The models are found to be mutually consistent, with each focusing on a different aspect of development. A composite model is proposed. Based on a hand-crafted database, author co-citation analysis is used to map empirically the entire literature structure of the accounting discipline during two consecutive time periods, 1972–81 and 1982–90. The changing structure of the accounting literature is interpreted using the proposed composite model of scholarly knowledge development