Governance of decentralized autonomous organizations

dc.contributor.authorKondova, Galia
dc.contributor.authorBarba, Renato
dc.date.accessioned2024-05-10T06:37:15Z
dc.date.available2024-05-10T06:37:15Z
dc.date.issued2019
dc.description.abstractThis 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.doihttps://doi.org/10.17265/1548-6583/2019.08.003
dc.identifier.issn1935-9683
dc.identifier.issn1548-6583
dc.identifier.urihttps://irf.fhnw.ch/handle/11654/42501
dc.identifier.urihttps://doi.org/10.26041/fhnw-6466
dc.issue8
dc.language.isoen
dc.publisherDavid Publishing
dc.relation.ispartofJournal of Modern Accounting and Auditing
dc.rights.urihttps://creativecommons.org/licenses/by-nc/4.0/
dc.spatialNew York
dc.subject.ddc330 - Wirtschaft
dc.titleGovernance of decentralized autonomous organizations
dc.type01A - Beitrag in wissenschaftlicher Zeitschrift
dc.volume15
dspace.entity.typePublication
fhnw.InventedHereYes
fhnw.ReviewTypeAnonymous ex ante peer review of a complete publication
fhnw.affiliation.hochschuleHochschule für Wirtschaft FHNWde_CH
fhnw.affiliation.institutInstitute for Competitiveness and Communicationde_CH
fhnw.openAccessCategoryGreen
fhnw.pagination406-411
fhnw.publicationStatePublished
relation.isAuthorOfPublicationab9e2b11-4c9f-4783-931a-69afeb8f0dc6
relation.isAuthorOfPublication6ac66d04-8fd0-4f00-bd9f-e0dd9b56387d
relation.isAuthorOfPublication.latestForDiscoveryab9e2b11-4c9f-4783-931a-69afeb8f0dc6
Dateien

Originalbündel

Gerade angezeigt 1 - 1 von 1
Vorschaubild
Name:
5d7740464a092.pdf
Größe:
150.24 KB
Format:
Adobe Portable Document Format

Lizenzbündel

Gerade angezeigt 1 - 1 von 1
Kein Vorschaubild vorhanden
Name:
license.txt
Größe:
1.36 KB
Format:
Item-specific license agreed upon to submission
Beschreibung: