Methodological Conceptualization

Wiehann Olivier () and Pieter Buys ()
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Wiehann Olivier: North-West University & Forvis Mazars South Africa, Applied Research in Management Cybernetics
Pieter Buys: North-West University, Applied Research in Management Cybernetics

Chapter Chapter 2 in Auditing Bitcoin, 2026, pp 17-29 from Springer

Abstract: Abstract This chapter presents the Bitcoin Audit Framework (BTC_AF) design methodology. Grounded in pragmatic research principles, the envisaged BTC_AF aims to strike a balance between theoretical rigor and practical applicability by integrating empirical evidence and professional insights. By adopting a pragmatist paradigm, the development execution aligns epistemology, ontology, and axiology to combine objective evidence with subjective auditor judgment, thereby bridging blockchain technology with established auditing practices. A design science approach will underpin the framework’s development, employing design principles outlined in the Action Design Research (ADR) methodology. Per the elaborated Action Design Research (eADR) approach, enhanced iterations aim to address specific challenges through problem-centric, object-centric, validation-centric, and observation-centric phases, guided by principles of reciprocal shaping, guided emergence, and concurrent evaluation. The iterative design process is driven by qualitative data collection, including semi-structured interviews with expert blockchain engineers and financial auditors. Thematic, narrative, and self-contextual analyses will extract meaningful patterns and insights. Verification and validation will ensure the BTC_AF aligns with International Standards on Auditing (ISA) and meets practical auditing needs, providing a robust solution for the complexities of auditing bitcoin-associated balances and transactions.

Keywords: Action design research; Audit; Blockchain technology; Design science; Elaborated action design research (search for similar items in EconPapers)
JEL-codes: M15 M42 O31 O33 (search for similar items in EconPapers)
Date: 2026
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DOI: 10.1007/978-981-95-5775-2_2

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