Issues concerning web-based business reporting: an analysis of the views of interested parties

Abstract

Issues Concerning Web-based Business Reporting: An Analysis of the Views of Interested Parties ABSTRACTRapid developments in information and communications technology have led organisations in many countries to consider the impact of the Internet on the delivery and dissemination of business information. This paper reports the findings of a UK study into the views of various user groups, preparers and auditors regarding specific proposals for change and newly emerging practices. Over 500 individuals from six groups responded to a questionnaire study, representing an overall response rate of 33%. Views were elicited regarding (i) the desirability of different kinds of additional information that could be provided electronically, (ii) the usefulness of different navigation and search aids, and (iii) the portability of information under different formats.It is found that users favour many of the expansions of scope made possible by the web. A range of navigation aids, search aids and file formats are found by all groups to be at least fairly useful, especially global navigation aids. Preferences regarding file formats vary across the groups. Paired group comparisons show that, while expert and non-expert users hold similar views in relation to many issues, users' and preparers' views differ considerably. Auditors' views generally fall in between those of users and preparers. Cyert and Ijiri's (1974) framework is used to rationalise the observed conflicts and congruences of interest, underpinning clear pointers for policy-makers.

Relato Financeiro Eletrónico: As Necessidades dos Utilizadores no Caso Angolano

“…Estudos que caracterizam a realidade de um determinado país (Salawu, 2013); (Pervan, 2005); (Silva & Filho, 2005); (Barak, 2004); (Marston & Polei, 2004); (Xiao, Yang, & Chow, 2004); (Larran & Giner, 2002); (Marston, 2003); (Pérez & Delgado, 2002); (Silva & Quaresma, 2001); (Craven & Marston, 1999); (Hedlin, 1999) Estudos que fazem algum tipo de comparação entre empresas ou países (Alves, 2005); (Barak, 2004); (Marston & Polei, 2004); (Geerings, Bollen, & Hassink, 2003); (Craven & Marston, 1999); (Deller, Stubenrath, & Goethe, 1999); (Pirchegger & Wagenhofer, 1999); (Westarp, Dieter, Stubernat, Buxmann, & Konig, 1999) Estudos ou documentos que contemplam recomendações (Dominguez & Gallego, 2006); (Smith & Pierce, 2005); (Fisher, Oyelere, & Laswad, 2004); (León, 2003); (Debreceny, Gray, & Mock, 2001); (Lymer, 1999); (Lymer, Debreceny, Gray, & Rahman, 1999); (Oyelere, Laswad, & Fisher, 2003); (Westarp, Dieter, Stubernat, Buxmann, & Konig, 1999); (Quagli & Riva, 2005); (Beattie & Pratt, 2003) …”

“…A seleção dos elementos que compõem a amostra teve por base as categorias definidas anteriormente por (Debreceny, Gray, & Mock, 2001); (Beattie & Pratt, 2003); (Quagli & Riva, 2005).…”

“…A opinião dos entrevistados coincide com as recomendações dos organismos e de diversos estudos realizados ( (Lymer, 1999); (Lymer, Debreceny, Gray, & Rahman, 1999); (AECA, 2002); (Beattie & Pratt, 2003); (Quagli & Riva, 2005)), que indicam que a melhor forma de consultar a informação contabilístico-financeira é através dos sítios web, pois é um meio acessível para todos os utilizadores, reduz os custos de impressão e de divulgação e aumenta a facilidade de tratamento da informação.…”

International Education Studies, Vol.2, No.1, February 2009

“…The digital reporting literature has recently expanded its scope to include presentation format (Beattie and Pratt, 2001;Hodge, 2001;Beattie and Pratt, 2003;Hodge et al, 2004;Hodge and Pronk, 2006;Ghani et al, 2007;. Hodge and Pronk (2006) attempted to link users' preferences for presentation formats by examining whether novice and professional investors prefer the same presentation format in accessing their online quarterly financial statement.…”

“…This literature identifies a number of issues involving various parties such as the policy makers, preparers, auditors and system designers (Ashbaugh et al, 1999;Craven and Marston, 1999;Deller et al, 1999;Anderson, 2000;Allam and Lymer, 2003;Oyelere et al, 2003;Fisher et al, 2004;Laswad et al, 2005). More recently, the digital reporting literature have includes studies focusing on users' perspectives (Hodge, 2001;Beattie and Pratt, 2003;Hodge et al, 2004;Hodge and Pronk, 2006;Ghani et al, 2007;. These studies examined users' information needs, preference and decision making perspectives.…”