%0 Journal Article
%T A Conceptual Framework for Investigating the Impact of the Internet on Corporate Financial Reporting
%A Jason Zezhong Xiao
%A Michael John Jones
%A Andy Lymer
%J International Journal of Digital Accounting Research
%D 2005
%I University of Huelva, Rutgers University
%X This paper develops a conceptual framework of the impact of the Internet on corporate financial reporting on the basis of the issues and concerns elicited through an open-ended questionnaire survey of 17 UK-based experts in the Internet/accounting. These experts were drawn from academics, accounting firms, business companies, regulators, and users of accounting information. The diverse views expressed by our experts enable us to construct a four dimensional framework on the nature of change in financial reporting (content, form or both), the role of the Internet (as problem solver, problem creator or both), the determinant of change (technology, non-technology, or both) and the pace of change (little or no change, progressive change and radical change). These dimensions and sub-dimensions are combined to form a ¡®perspective surround¡¯ enclosing a conceptual matrix of 81 different possible scenarios. The framework provides a basis for mapping existing and future studies on Internet reporting and constructing scenarios of future Internet-based financial reporting.
%K Change
%K Corporate Reporting
%K Financial Reporting
%K Future Trends
%K Internet
%U http://www.uhu.es/ijdar/10.4192/1577-8517-v5_4.pdf