Evaluating Blockchain Success: Integrating Organizational Decentralization with the DeLone and McLean IS Success Model

Dissertation presented as the partial requirement for obtaining a Master's degree in Information Management, specialization in Information Systems and Technologies ManagementBlockchain technology is a distributed ledger without an intermediate where delivers decentralized consensus. The tremendous potential of this technology including anonymity, persistency, auditability, and traceability along with decentralization caused blockchain to receive attention globally. This study aims to identify the role of decentralization in blockchain success at firms by proposing a theoretical model based on the theory of success in information systems. The research model was empirically tested using 193 responses over an online survey questionnaire. The result reveals that service quality, system quality, and information quality were explained by decentralization. Likewise, decentralization and user’s satisfaction are an important criterion for the Net impact of blockchain success. Furthermore, this study explores the positive influence of decentralization as a moderator between the relationship of the user’s satisfaction and net impact. The findings have theoretical and practical implications for academics and managers

Pengaruh Partisipasi dalam Penyusunan Anggaran, Kejelasan Sasaran Anggaran, Struktur Desentralisasi, dan Sistem Teknologi Informasi terhadap Kinerja Manajerial Pemerintah Daerah (Studi Kasus pada Pemerintah Daerah Provinsi Riau

This study aims to test the Influence of Participation in Budgeting, Budget Goal Clarity, Structure Decentralization, and the Information Technology Systems Managerial Performance Local Government (Case Studies on Local Government of Riau Province). The sampling method using purposive sampling technique, the choice of non-probability samples that meet certain considerations. The author conducted research based data retrieval techniques through questionnaires. Analysis of the data used has properties quantitative analysis of data through multiple linear regression equation with the t test and the partial test R2 and collected data is processed with the statistical program SPSS 17.0. The results were obtained as a partial conclusion that four variables t (5,665, 9,482, 3,906 and 7,174) with four variables indicate t is greater than t table. It was concluded that the four variables (Participation in Budgeting, Budget Goal Clarity, Structure Decentralization, and Information Technology Systems) in this study a significant effect on Managerial Performance of Local Government. Moreover, judging from the determination of a test in which the values of R 0,934 and adjusted R2 0,867 or 86,7%. independent variables affect the dependent variable, is13,3% influenced by other variables.Kata Kunci : Budget, decentralization, technology and performanc

SoK: A Stratified Approach to Blockchain Decentralization

Decentralization has been touted as the principal security advantage which propelled blockchain systems at the forefront of developments in the financial technology space. Its exact semantics nevertheless remain highly contested and ambiguous, with proponents and critics disagreeing widely on the level of decentralization offered. To address this, we put forth a systematization of the current landscape with respect to decentralization and we derive a methodology that can help direct future research towards defining and measuring decentralization. Our approach dissects blockchain systems into multiple layers, or strata, each possibly encapsulating multiple categories, and enables a unified method for measuring decentralization in each one. Our layers are (1) hardware, (2) software, (3) network, (4) consensus, (5) economics ("tokenomics"), (6) API, (7) governance, and (8) geography. Armed with this stratification, we examine for each layer which pertinent properties of distributed ledgers (safety, liveness, privacy, stability) can be at risk due to centralization and in what way. Our work highlights the challenges in measuring and achieving decentralization, points to the degree of (de)centralization of various existing systems, where such assessment can be made from presently available public information, and suggests potential metrics and directions where future research is needed. We also introduce the "Minimum Decentralization Test", as a way to assess the decentralization state of a blockchain system and, as an exemplary case, we showcase how it can be applied to Bitcoin

The Effect of Contingency Variables on Management Accounting System Characteristics and Managerial Performance

A major strand of management accounting research has been the application of contingency theory to the analysis and design of management accounting systems. In particular, these studies have focused on the relationship between aspects of contingency variables on MAS characteristics and performance. This study examines (1) the role of decentralization on the relationship between contingency variables (information technology, strategy. environmental uncertainty, organizational interdependence) and management accounting system characteristics (2) the role of management accounting system characteristics on the relationship between contingency variables (information technology. strategy, environmental uncertainty. organizational interdependence and decentralization) and managerial performance. Management accounting system characteristics was defined on the extent to which managers use broad scope, timeliness, aggregation and integration MAS information for managerial decision making. Hypotheses were generated for both direct and indirect effects of contingency variables. The responses of 110 managers, drawn from manufacturing companies in East Java. were analyzed by using a structural equation modeling (SEM)

When is a DAO Decentralized?

While previously a nascent theoretical construct, decentralized autonomous organizations (DAO) have grown rapidly in recent years. DAOs typically emerge around the management of decentralized financial applications (DeFi) and thus benefit from the rapid growth of innovation in this sector. In response, global regulators increasingly voice the intent to regulate these activities. This may impose an excessive compliance burden on DAOs, unless they are deemed sufficiently decentralized to be regulated. Yet, decentralization is an abstract concept with scarce legal precedence. We investigate dimensions of decentralization through thematic analysis, combining extant literature with a series of expert interviews. We propose a definition of “sufficient decentralization” and present a general framework for the assessment of decentralization. We derive five dimensions for the assessment of decentralization in DAOs: Token-weighted voting, Infrastructure, Governance, Escalation and Reputation (TIGER). We present a discretionary sample application of the framework and five propositions on the future regulation and supervision of DAOs. We contribute new practical insights on the topic of compliance and decentralized organizations to the growing discourse on the application of blockchain technology in information systems (IS) and management disciplines

Reforms in Public Sector Hospitals of KPK (Pakistan) and Its Impact on Patient’s Satisfaction: An Empirical Study

Health care organizations function in multidimensional environments and their organizational cultures are complex and demanding. The expectations from health care services are high and as a result patients want the most effective and latest possible treatments, while the politicians demand responsible services. As far as healthcare professionals are concerned they require motivating and challenging work environments. All these goals and objectives can be at the root of wicked problems in healthcare management. Thus, this research paper aims to assess the impact of reforms like decentralization, health care financing and the use of information communication technology (ICT) on Patients satisfaction in public hospitals of KPK (Pakistan). The aim of these reforms was to solve the problems encountered in health care systems and to improve healthcare systems. Findings show that there is positive relationship between reforms and increase in Patient’s satisfaction Keywords: Reforms, Decentralization, Health care Financing, ICT'S in the Health Care, Quality of service, Patient Satisfactio

Reforms in Public Sector Hospitals of KPK (Pakistan) and Its Impact on Patient’s Satisfaction: An Empirical Study

Health care organizations function in multidimensional environments and their organizational cultures are complex and demanding. The expectations from health care services are high and as a result patients want the most effective and latest possible treatments, while the politicians demand responsible services. As far as healthcare professionals are concerned they require motivating and challenging work environments. All these goals and objectives can be at the root of wicked problems in healthcare management. Thus, this research paper aims to assess the impact of reforms like decentralization, health care financing and the use of information communication technology (ICT) on Patients satisfaction in public hospitals of KPK (Pakistan). The aim of these reforms was to solve the problems encountered in health care systems and to improve healthcare systems. Findings show that there is positive relationship between reforms and increase in Patient’s satisfaction Keywords: Reforms, Decentralization, Health care Financing, ICT'S in the Health Care, Quality of service, Patient Satisfactio

Does management matter ? evidence from India

A long-standing question in social science is to what extent differences in management cause differences in firm performance. To investigate this, the authors ran a management field experiment on large Indian textile firms, providing free consulting on modern management practices to a randomly chosen set of treatment plants and compared their performance to the control plants. They find that adopting these management practices had three main effects. First, it raised average productivity by 11 percent through improved quality and efficiency and reduced inventory. Second, it increased decentralization of decision making, as better information flow enabled owners to delegate more decisions to middle managers. Third, it increased the use of computers, necessitated by the data collection and analysis involved in modern management. Since these practices were profitable this raises the question of why firms had not adopted these before. Their results suggest that informational barriers were a primary factor in explaining this lack of adoption. Modern management is a technology that diffuses slowly between firms, with many Indian firms initially unaware of its existence or impact. Since competition was limited by constraints on firm entry and growth, badly managed firms were not rapidly driven from the market.Labor Policies,E-Business,Agricultural Knowledge&Information Systems,Rural Development Knowledge&Information Systems,Labor Markets

Impact of IT on organizations in modern conditions

Information technology, especially the internet, exerted strong influence on organizational systems. It has enabled flexibility and the establishment of decentralized and dispersed business organizations. Conception of the organization based on the principle of ‘integrated decentralization’ is the opposite of concentrated and centralized organizations that had dominated the traditional organizations of the past. Information technology has largely contributed to the establishment of integrated decentralized organization because companies have been able to decentralize their parts in the general area, and then to integrate them at a centralized level, with the establishment of specific functions for all decentralized areas. This paper further discusses the impact of IT on the design of organizations, as well as the place and role of man in the information society