• Ingen resultater fundet

The limitations and future research opportunities are tightly coupled with the three levels of DSR contributions (Gregor & Hevner, 2013). I will use the three levels as the framework for this section.

At level 1, the core case of the thesis is situated in Denmark, where the public sector drives digitalization through regulatory requirements and open data, which has resulted in Denmark

7 iec:15944:-4:ed-2:v1:en a nd https://www.iso.org/obp/ui/#iso:std:iso-iec:15944:-21:dis:ed-1:v1:en

30 being named the world’s most digitalized country in 2018 (European Commission, 2018) and in 2020 being proclaimed to be the best country at e-government development (United Nations, 2020). This thesis rests on this context and tries to compensate by generalizing the contributions to the largest extend possible. However, it would be interesting to see other scholars embark on similar projects within another public administration to investigate similarities and differences in digital maturity, specifically DLT maturity and administrative burdens. It could also be less complex projects that focus on instantiations of DLT-based AIS. Furthermore, the results from paper 2 and paper 3 are limited to the selected DLT platforms. It would be of great interest to see another BaaS to further develop the prototype of paper 2 and extend the in-the-wild test concept of paper 3 used with other DLT platforms, different types of tests, and extended into other use case domains.

For level 2, scholars are encouraged to use and extend the four design principles in other contexts than those in paper 2. For example, which conclusions could be drawn from using the design principles when applied to different organizational sizes (small, medium-sized, and large), and do these design principles also apply to processes and IT systems outside of the accounting domain? Since the DSR segmentation framework presented in paper 1 is initiated from previous DSR projects, it would be interesting to see new DSR projects apply it and provide feedback on the framework. This would create a real evaluation and help DSR scholars and practitioners learn more about driving good DSR projects.

Finally, for level 3, scholars and practitioners are encouraged to use and extend the design theory for accounting contracts in collaboration space (paper 4). For example, imminent studies could examine other parts of the value chain than already done in the paper. Furthermore, future research opportunities may focus on the transition and barriers to adopting the design theory in its entirety and further developing the cryptoeconmics theory presented by Berg et al. (2019).

(Berg et al., 2019)


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