USERS' OPINION ON EFFICIENCY OF INTERNET FINANCIAL REPORTING PRACTICES A STUDY WITH REFERENCE TO KARAIKUDI TOWN
Journal Title: PARIPEX-Indian Journal of Research - Year 2017, Vol 6, Issue 7
Abstract
“Technology has altered irreversibly not only the physical medium of corporate financial reporting but also its traditional boundaries. Paper reports are being supplemented - and, for many users, replaced - by electronic business reporting, primarily via the Internet.”– Sir Bryan Carsberg The study has made an attempt the opinion of users regarding Internet financial reporting (IFR) practices in Karaikudi town. A questionnaire survey of 50 possible participants of four different user-groups was conducted to investigate their opinion regarding the efficiency of internet financial reporting practices as a source of information in Karaikudi. Internet reporting improves users' access to information by providing information that meet their specific needs, allowing non-sequential access to information through the use of hyperlinks, interactive and research facilities, and allowing the opportunity for providing more information than available in the annual reports. This improved accessibility of information results in more equitable information dissemination among stakeholders. The growth of computer technology and internet has significantly impact on accounting practices and accounting communication in the world. Financial reporting on the Internet by corporations is now a recognized and widely used phenomenon.
Authors and Affiliations
K. BANUPRIYA, Dr. C. VETHIRAJAN
Keywords
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