Blockchain 2020 Abstracts

Nr: 2
Title:

Blockchain Technology in Co-innovation Systems
Authors:

Galina Kondrateva, Chantal Ammi and Elodie de Boissieu
Abstract: Research literature on blockchain technology is starting to emerge. Already well-known and associated with cryptocurrencies such as Bitcoin, Litecoin, blockchain technology is raising an interest for application in other business sectors thanks to such benefits as innovation (Duvaut, Seulliet, and Shavit, 2018), traceability (Lu and Xu, 2017), sustainability (Saberi, Kouhizadeh, Sarkis and Shen, 2019). The decentralized nature of blockchain creates the new concept of a token economy (Lee, J. Y., 2019). This paper regards how the blockchain technology can be used creating a token economy in co-innovation ecosystems which engages big companies, startups and/or entrepreneurship accelerators. Blockchain is expected to be a key technology that enables collaboration in the activity involving intellectual property (Janssen, M et al., 2020). Thus, the paper proposes a conceptual framework for adoption of blockchain technology by big companies and startups. As methodology, qualitative approach is mobilized by interviewing several large companies supporting startups and startups themselves selected due to their interaction in co-innovation. The findings of the paper include (1) the potential use of blockchain technology in the process of co-innovation and (2) the blockchain technology’s impact on collaboration between startups and big companies. The proposed framework can be used by both startups and large companies as a starting line for adopting blockchain applications. Keywords: Blockchain technology, startup, token economy, co-innovation, co-creation DUVAUT, P., SEULLIET, E., SHAVIT, D. (2018), Réinventer la cocreation grâce à la blockchain, Harvard Business Review, https://www.hbrfrance.fr/chroniques-experts/2018/01/18712-reinventer-cocreation-grace-a-blockchain/ JANSSEN, M., WEERAKKODY, V., ISMAGILOVA, E., SIVARAJAH, U., & IRANI, Z. (2020). A framework for analysing blockchain technology adoption: Integrating institutional, market and technical factors. International Journal of Information Management, 50, 302-309. LEE, J. Y. (2019). A decentralized token economy: How blockchain and cryptocurrency can revolutionize business. Business Horizons, 62(6), 773-784. LU, Q., XU, X. (2017), Adaptable Blockchain-based Systems: A case study for product traceability, IEEE Software, 34(6), 21-27. SABERI, S., KOUHIZADEH, M., SARKIS, J., SHEN, L. (2019), Blockchain technology and its relationships to sustainable supply chain management, 57(7), 2117-2135
Nr: 3
Title:

How the Blockchain Technology Can Impact the Accounting Profession: A Qualitative Study
Authors:

Riadh Manita and Najoua Elommal
Abstract: Blockchain is a technology that is transforming the way of practicing the profession of chartered accountant. The purpose of this article is to examine how this technology will affect the accounting profession. Based on a qualitative study carried out with 18 accounting experts, this research shows that the Block Chain will increase the reliability and relevance of accounting information by allowing a rapid entry of operations, by securing information and limiting its alteration and by analysing performance in real time. The BlockChain would also allow a better exchange of data with the tax administration and change of accountants without worrying about data transfers. The results finally underline the need for the establishment of a clear and coherent legislative system standardizing the practices of this technology in the accounting field.
Nr: 10
Title:

Short- and Long-Term Perspectives for Blockchain Diffusion: Quadruple Helix Insights from the History of the Fourth Kondratiev Cycle
Authors:

Marcos Lima
Abstract: This paper looks at the history of innovation diffusion involving foundational technologies to establish parallels with the potential adoption cycle of blockchain. Using the historical example of the transistor, one of the foundational technologies of the fourth Kondratiev cycle, we apply a framework of technology diffusion coupled with the Quadruple Helix model to identify how political, academic, entrepreneurial and socio-cultural patterns may affect future blockchain adoption. We use the historical method approach to understand how the transistor evolved from the stage of single use to localized adoption and subsequently evolved from the substitution stage to the transformation stage in each of the four dimensions of the Quadruple Helix. The managerial implications of this analysis for blockchain analysts are twofold: firstly, managers must be very sceptic of the short-term hype surrounding the blockchain “revolution” while remaining alert to medium- and long-term impacts of this technology on their business model strategies; secondly, it becomes clear from the historical analysis that managers must observe not only the technological evolution of blockchain, but also understand several political, legal, academic, entrepreneurial and socio-cultural barriers and incentives to its adoption. Finally, we suggest that a fifth dimension (impact on the natural environment) is likely to play a role in blockchain diffusion in an age of ecologically fragile ecosystems.
Nr: 11
Title:

Blockchain Technology in Tourism Industry: New Perspectives
Authors:

Jean-Michel Sahut, Emmanuel Fragnière and Patricia Baudier
Abstract: The tourism sector was one of the first to fully enter the digital age. Despite this profound change, in order to protect itself against ever-lower margins and ever fiercer international competition, the sector is placing new hopes on Blockchain technology. We thus conducted a national qualitative survey on the subject among tourism professionals to give them a voice on the subject of the Blockchain, which is widely covered by the media. We also conducted semi-directive interviews in French and German with fifteen tourism professionals. We wanted to know their perceptions about the integration of this technology into their daily lives. In particular, the starting point of our investigations was the contractual relationship between its tourism professionals and their customers and suppliers, since it is on this precise point in the business relationship that Blockchain’s technology is supposed to bring real innovation. We also wanted to know the hopes and fears, the difficulties encountered by tourism professionals without even first mentioning the Blockchain. Indeed, we believe that it is the Blockchain that will have to adapt to the tourism sector, and related sustainable challenges and not the other way around. Finally, these interviews allow us to develop research hypotheses related to Blockchain tourism experiences.