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

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Issues concerning web-based business reporting : an analysis of the views of interested parties. / Beattie, Vivien; Pratt, Ken.

In: British Accounting Review, Vol. 35, No. 2, 06.2003, p. 155-187.

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Beattie, Vivien ; Pratt, Ken. / Issues concerning web-based business reporting : an analysis of the views of interested parties. In: British Accounting Review. 2003 ; Vol. 35, No. 2. pp. 155-187.

Bibtex

@article{17b9a0f06bcf477dbb8cd0cc74321da5,
title = "Issues concerning web-based business reporting: an analysis of the views of interested parties",
abstract = "Rapid 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.",
keywords = "Business reporting, Internet , Navigation , File formats , Electronic reporting , Web-reporting",
author = "Vivien Beattie and Ken Pratt",
year = "2003",
month = jun
doi = "10.1016/S0890-8389(03)00016-7",
language = "English",
volume = "35",
pages = "155--187",
journal = "British Accounting Review",
issn = "0890-8389",
publisher = "Academic Press Inc.",
number = "2",

}

RIS

TY - JOUR

T1 - Issues concerning web-based business reporting

T2 - an analysis of the views of interested parties

AU - Beattie, Vivien

AU - Pratt, Ken

PY - 2003/6

Y1 - 2003/6

N2 - Rapid 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.

AB - Rapid 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.

KW - Business reporting

KW - Internet

KW - Navigation

KW - File formats

KW - Electronic reporting

KW - Web-reporting

U2 - 10.1016/S0890-8389(03)00016-7

DO - 10.1016/S0890-8389(03)00016-7

M3 - Journal article

VL - 35

SP - 155

EP - 187

JO - British Accounting Review

JF - British Accounting Review

SN - 0890-8389

IS - 2

ER -