Governance of decentralized autonomous organizations
dc.contributor.author | Kondova, Galia | |
dc.contributor.author | Barba, Renato | |
dc.date.accessioned | 2024-05-10T06:37:15Z | |
dc.date.available | 2024-05-10T06:37:15Z | |
dc.date.issued | 2019 | |
dc.description.abstract | This paper draws parallels between the OECD principle on disclosure and transparency and the decentralized autonomous organization (DAO) governance on a blockchain. It provides an overview of the DAO concept based on self-executing smart contracts on a blockchain. The blockchain keeps a record of data and transactions in a decentralized and immutable form. The self-executing smart contracts on a blockchain ensure transparency and automation of the decision-making process in a DAO. The paper concludes that a DAO governance structure provides for transparency and enables shareholders to exercise their rights in an informed way. Considering the early stage of development of DAOs, however, caution is needed especially with regards to potential protocol vulnerabilities and legal uncertainties. | |
dc.identifier.doi | https://doi.org/10.17265/1548-6583/2019.08.003 | |
dc.identifier.issn | 1935-9683 | |
dc.identifier.issn | 1548-6583 | |
dc.identifier.uri | https://irf.fhnw.ch/handle/11654/42501 | |
dc.identifier.uri | https://doi.org/10.26041/fhnw-6466 | |
dc.issue | 8 | |
dc.language.iso | en | |
dc.publisher | David Publishing | |
dc.relation.ispartof | Journal of Modern Accounting and Auditing | |
dc.rights.uri | https://creativecommons.org/licenses/by-nc/4.0/ | |
dc.spatial | New York | |
dc.subject.ddc | 330 - Wirtschaft | |
dc.title | Governance of decentralized autonomous organizations | |
dc.type | 01A - Beitrag in wissenschaftlicher Zeitschrift | |
dc.volume | 15 | |
dspace.entity.type | Publication | |
fhnw.InventedHere | Yes | |
fhnw.ReviewType | Anonymous ex ante peer review of a complete publication | |
fhnw.affiliation.hochschule | Hochschule für Wirtschaft FHNW | de_CH |
fhnw.affiliation.institut | Institute for Competitiveness and Communication | de_CH |
fhnw.openAccessCategory | Green | |
fhnw.pagination | 406-411 | |
fhnw.publicationState | Published | |
relation.isAuthorOfPublication | ab9e2b11-4c9f-4783-931a-69afeb8f0dc6 | |
relation.isAuthorOfPublication | 6ac66d04-8fd0-4f00-bd9f-e0dd9b56387d | |
relation.isAuthorOfPublication.latestForDiscovery | ab9e2b11-4c9f-4783-931a-69afeb8f0dc6 |
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