E-governance and blockchain technology in local government

• Authors: Kowalczyk Magdalena , Napiecek Remigiusz

Title variants

PL

E-administracja i technologia blockchain w samorządzie terytorialnym

• Languages of publication: EN

Abstracts

EN

Purpose: One of the doctrines of New Public Management is increased efficiency and consumer satisfaction in local government. Implementing new technologies like digital administration and blockchain could be very helpful in achieving this objective. The article focuses on the usability of e-government as a management tool and the possibility of implementing blockchain technology in local government accounting. This research attempts to answer the following research question: What are local government employees’ perceptions of e-governance and blockchain technology? Methodology/approach: A survey was used as a research tool to determine the role of digital administration and blockchain technology in local government units at the community level. A questionnaire was emailed to all municipalities in Poland: rural, urban and urban-rural. Findings: The results of the research show that, in the respondents’ opinion, the use of e-governance in local government is very helpful in management. However, the use of blockchain technology in local government accounting is debatable. Research limitation/implications: This paper will be useful to academics and practitioners to enable an understanding of the problems associated with introducing and using new technologies in local government. The limitation of the research is that blockchain technology is new and, unfortunately, there are very few examples of its implementation by local governments in Poland. Therefore, it is difficult to assess the positive and effective implementation of blockchain technology by local governments. The article shows the point of view of local government officials, which is also a limitation of our research. Originality/value: The article makes an important contribution to the research on the use of new technologies in local government units. The research has made it possible to assess e-government as a tool for managing local government units and to present officials’ attitudes to the possibility of using blockchain technology in local government accounting.

PL

Cel: Jednym z postulatów koncepcji nowego zarządzania publicznego jest zwiększenie efektywności i zadowolenia konsumentów w samorządzie terytorialnym. W osiągnięciu tego celu bardzo pomocne może być wdrożenie nowych technologii, takich jak administracja cyfrowa i blockchain. Niniejszy artykuł skupia się na problemie użyteczności e-administracji (e-governance) jako narzędzia zarządzania oraz możliwości wdrożenia technologii blockchain w rachunkowości jednostek samorządu terytorialnego. Przeprowadzone badania są próbą odpowiedzi na pytanie, jak postrzegają e-governance i technologię blockchain pracownicy samorządów terytorialnych. Metodyka/podejście badawcze: Jako narzędzie badawcze wykorzystano ankietę do określenia roli cyfrowej administracji i technologii blockchain w jednostkach samorządu terytorialnego na poziomie gminy. Ankietę wysłano drogą mailową do wszystkich gmin w Polsce: wiejskich, miejskich i miejsko-wiejskich. Wyniki: Wyniki przeprowadzonych badań pokazują, że wykorzystanie e-administracji w samorządzie terytorialnym jest w opinii respondentów bardzo pomocne w zarządzaniu. Jednak wykorzystanie technologii blockchain w rachunkowości jednostek samorządu terytorialnego jest według respondentów dyskusyjne. Ograniczenia/implikacje badawcze: Artykuł będzie przydatny dla naukowców i praktyków, pozwala na zrozumienie problemów związanych z wdrożeniem i stosowaniem nowych technologii w samorządzie terytorialnym. Ograniczeniem badań jest fakt, że technologia blockchain jest nowa i istnieje bardzo mało przykładów jej wdrożenia przez samorządy w Polsce. Dlatego trudno jest ocenić pozytywne i skuteczne wdrożenie technologii blockchain przez samorządy. Artykuł ukazuje punkt widzenia urzędników jednostek samorządu terytorialnego, co też jest ograniczeniem naszych badań. Oryginalność/wartość: Artykuł wnosi istotny wkład w badania nad możliwością wykorzystania nowych technologii w jednostkach samorządu terytorialnego. Przeprowadzone badania pozwoliły na ocenę e-administracji jako narzędzia zarządzania jednostkami samorządu terytorialnego i przedstawienia stosunku urzędników do możliwości wykorzystania technologii blockchain w rachunkowości jednostek samorządu terytorialnego.

Keywords

EN

local government units; new technologies; e-governance; blockchain; efficiency

PL

jednostki samorządu terytorialnego; nowe technologie; e-administracja; blockchain; efektywność

• Publisher: Stowarzyszenie Księgowych w Polsce (SKwP), Zarząd Główny, Rada Naukowa
• Journal: Zeszyty Teoretyczne Rachunkowości
• Year: 2023
• Issue: 47(3)
• Pages: 221-238

Contributors

author

Kowalczyk Magdalena

• Poznań University of Economics and Business, Department of Management Accounting

author

Napiecek Remigiusz

• Poznań University of Economics and Business, Department of Management Accounting

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