Distributed Ledger technology (DLT) has recently emerged as a disruptive system with a wide range of applicability, with prospect to improve societal interactions at large. In virtual enterprise (VE) context researchers and practitioners have started to investigate the deployment of DLT to automate the processing of data and implementation of decisions to support the provision of digital services. Although academic interest in this domain is growing, a practical analysis of DLT from a governance perspective is still lacking to date. Accordingly, this study aims to fill this gap and provide implications related to decentralized governance of DLT. This article develops an architectural governance-by-design framework that defines the governance of DLT as a combination of architectural layers and governance of DLT dimensions. Design science is employed, and IOTA tangle an open-source DLT which employs a decentralized asynchronous network is deployed to evaluate the applicability of the developed architectural governance-by-design framework through qualitative interviews and literature inquiry. The findings confirm the developed architectural governance-by-design framework and offer a shared discussion and insight surrounding the topic of governance of DLT. The findings also identify limitations associated with governance of DLT solutions and proposes policy recommendations to be used as guidelines for practitioners to improve the adoption of DLT to accelerate VE digitalization.

分布式账本技术（DLT）最近成为一种具有广泛适用性的颠覆性系统，有望改善整个社会的互动。在虚拟企业 (VE) 背景下，研究人员和从业者已开始研究 DLT 的部署，以自动化数据处理和决策实施，以支持数字服务的提供。尽管学术界对该领域的兴趣日益浓厚，但迄今为止仍缺乏从治理角度对 DLT 进行实际分析。因此，本研究旨在填补这一空白，并提供与分布式账本技术去中心化治理相关的启示。本文开发了一个架构设计治理框架，将 DLT 治理定义为架构层和 DLT 维度治理的组合。采用设计科学，IOTA 缠结了一个采用去中心化异步网络的开源 DLT，通过定性访谈和文献查询来评估所开发的架构设计治理框架的适用性。研究结果证实了已开发的设计架构治理框架，并提供了围绕 DLT 治理主题的共享讨论和见解。研究结果还确定了与 DLT 解决方案治理相关的局限性，并提出了政策建议，作为从业者改进 DLT 采用以加速 VE 数字化的指南。