Accountability in permissioned blockchains: through the ledger, the code and the people Abstract:

Mélissa is an assistant professor at Université du Québec à Montréal and completed her Ph.D. at Concordia University (2023). Mélissa is currently teaching management accounting for future CPA and qualitative methods at the master level, and her research is about the organizational implications of blockchain technology. Her research activities are focused on management accounting, disruptive technologies, and the accounting profession. She has recently published in the Accounting, Auditing & Accountability Journal and has several blockchain projects ongoing. She is on the editorial board of Journal of Information Systems. She is actively involved in the business and professional communities. She is a member of several blockchain associations and Chair of the Jeune Chambre de Commerce de Montréal board, a board member of the Montréal Chamber of Commerce, and a board member of cooperation in the finance sector (Desjardins). She is also involved in accounting training for women entrepreneurs in several (technology) sectors.

This study explores how introducing a permissioned blockchain in a supply chain context impactsaccountability relationships and the process of rendering an account. The authors explore how implementing adigital transformation impacts the governance of network transactions. Design/methodology/approach – The authors mobilize 28 interviews and documentary analysis. Theauthors focus on early blockchain adopters to get an insight into how implementing a permissioned blockchaincan transform information sharing, coordination and collaboration between business partners, now convertedinto network participants. Findings – The authors suggest that implementing a permissioned blockchain impacts accountability acrossthree levers, namely through the ledger, through the code and through the people, where these levers areinterconnected. Blockchains are often valued for their ability to enable transparency through the visibility oftransactions, but the authors argue that this is an incomplete view. Rather, transparency alone does not help tosatisfy a duty of accountability, as it can result in selective disclosure or obfuscation. Originality/value – The authors extend the conceptualizations of accountability in the blockchain literatureby focusing on how accountability relationships are enacted, and accounts are rendered in a permissionedblockchain context. Additionally, the authors complement existing work on accountability and governance bysuggesting an integrated model across three dimensions: ledger, code and people.