Blockchain Signaling in Accounting

• In Event: Information Systems in the 21st Century

Abstract

Utilizing signaling theory, institutional theory, and legitimacy theory, we propose an analytical framework that examines firm resources, IT capability, and institutional purpose to assess the quality and legitimacy of blockchain signals. Content analysis, a research method that uses a set of procedures to classify or otherwise categorize communication allowing inferences about context (Short et al. 2010, Stemler 2001, Weber 1990), will be used on a sample of blockchain signals from big 4 accounting firms to test the framework. We expect to find that firms scoring high in all three conceptual categories will demonstrate the highest signal quality and legitimacy with regards to their intention to utilize blockchain technology.

Authors

• Craig Gallagher, University of Scranton

• Marcus J Burke, University of Scranton

• Katheryn Zielinski, student at The Univesity of Scranton