Online reporting: accounting in cybersociety
Year: 2006
Type: article
Abstract: Purpose This essay sets out to introduce the special issue. Design/methodology/approach The essay introduces the focus of the special issue, the manifestation of the phenomenon of online reporting and the issues it engenders in relation to accounting, and briefly reviews the contribution of the articles in the issue. Findings Finds that the papers in this special issue extend the understanding of the interface between online reporting and accounting. Originality/value The essay locates the contributions of the issue within a problematic, whereby online reporting is understood critically, interpretively and contextually in terms of its actualities and potentialities.
Authors: Sonja Gallhofer, Jim Haslam
Institution: University of Dundee
Language: English
Topic: Financial Reporting and XBRL
Subfield: Management Information Systems
Domain: Social Sciences
Open Access status: green
OpenAlex ID: W1997181198