Open Access. Powered by Scholars. Published by Universities.®
- Discipline
Articles 1 - 2 of 2
Full-Text Articles in Technology and Innovation
Business And/Or Ethics? A Framework For Resolving Multicriteria Decision Dilemmas, E. Susanna Cahn
Business And/Or Ethics? A Framework For Resolving Multicriteria Decision Dilemmas, E. Susanna Cahn
Communications of the IIMA
Corporate leadership is often in the unenviable position of balancing ethical choices and profit. Business decisions consider alternatives and make choices to further strategic business goals. Measures of business success are likely to be financial, including profit, revenue, sales, market share, cost of production, quality of products, innovative product development. Ethical decisions are choices among right and wrong outcomes or processes. Assessment of ethical choices may or may not be easily quantified, including consideration of positive and negative consequences, moral principles, and fair process. Inevitably, then, the inherent nature of business-ethics decisions will involve multiple decision criteria, including both business …
Evaluation Approach For An Effective Blockchain Implementation In An Accounting Environment, Angel R. Otero, Ryan P. Fink
Evaluation Approach For An Effective Blockchain Implementation In An Accounting Environment, Angel R. Otero, Ryan P. Fink
Communications of the IIMA
Blockchain has the potential to revolutionize accounting transactions in the same way the Internet revolutionized the collection and dissemination of information. Nonetheless, like the Internet, blockchain technology is a double-edged sword offering tremendous benefits but also drawbacks. The literature points to inadequacies in blockchain implementations, particularly when evaluating and selecting controls to help ensure an effective blockchain implementation in organizations. This research develops an approach that not only addresses the inadequacies identified in the literature, but also prompts organizations to a more precise evaluation and selection of controls to achieve effective blockchain implementation. The approach uses Desirability Functions to quantify …