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

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  • Beattie, Vivien
  • Pratt, Ken

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.

Suggested Citation

  • Beattie, Vivien & Pratt, Ken, 2003. "Issues concerning web-based business reporting: an analysis of the views of interested parties," The British Accounting Review, Elsevier, vol. 35(2), pages 155-187.
    • Handle: RePEc:eee:bracre:v:35:y:2003:i:2:p:155-187
    DOI: 10.1016/S0890-8389(03)00016-7
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