The Impact of Digital Communication Tools on the Accuracy and Efficiency of Financial Reporting
Year: 2024
Type: article
Abstract: This study aims to map the impact of digital communication tools on the accuracy andefficiency of financial reporting in response to the continuous evolution of technologicalinnovations. The focus of this research is to delve deeper into how digital communication toolssignificantly influence the financial reporting process, referencing relevant prior studies andcommunication theories. By employing constructivism and a literature review method of 30related journal articles, this study is expected to provide insights and experiences on the use ofdigital communication tools in financial reporting across various sectors as considerations foradopting technology through its impact. The Diffusion of Innovations Theory is used tounderstand how digital communication tools are adopted and their considerations in enhancingfinancial reporting outcomes. The results of this study are expected to provide an overview andinsights into the impact of digital communication tools through five key factors of innovationdiffusion related to accuracy and efficiency to be considered for innovation adoption andstrategies to improve performance in financial reporting.
Authors: Fitri Madania, Agus Arwani
Language: English
Topic: Financial Reporting and XBRL
Subfield: Management Information Systems
Domain: Social Sciences
Open Access status: green
OpenAlex ID: W6893042648
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