Blockchain-Enabled Governance of Enterprise Data Asset Recognition in Information Systems: Risks, Mechanisms, and Strategic Policy Paths
Main article
Abstract
This study examines how blockchain can strengthen the recognition, valuation, disclosure, and supervision of enterprise data assets in information systems. It develops a multi-actor governance framework involving firms, auditors, platform operators, and regulators, and analyzes how blockchain capabilities reconfigure incentives, verification routines, and accountability structures across the data-asset life cycle. Building on the literature on blockchain, accounting information systems, digital reporting, auditing, and supply-chain traceability, the paper identifies four recurring governance failures: asset inflation, verification collusion, data leakage, and fragmented oversight. It then explains how shared ledgers, smart contracts, permissioned access, and auditable process logs can reduce these failures, while also introducing new organizational and regulatory tensions. The paper proposes a staged policy path that combines technical design, institutional rules, audit redesign, and incentive alignment. The contribution lies in connecting enterprise information systems research with the emerging problem of data-asset recognition, and in offering a structured governance logic for organizations and regulators seeking credible digital accounting infrastructures.
