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The Future of Internet Corporate Reporting – Creating the Dynamics for Change in Emerging Economies: A Theoretical Framework and Model

Al-Hajaya, K and Sawan, N (2018) The Future of Internet Corporate Reporting – Creating the Dynamics for Change in Emerging Economies: A Theoretical Framework and Model. Corporate Ownership and Control, 15 (3). pp. 172-188. ISSN 1727-9232

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Abstract

This study aims to develop a generic framework for the adoption of Internet corporate reporting (ICR), in developing countries, and to test the applicability of this framework by undertaking an empirical study in a developing country, namely Jordan. The key literature focuses mainly on economic-based theories in explaining different ICR practices as a voluntary disclosure channel. The theoretical foundation underpinning the study integrates several of these disclosure frameworks with innovation diffusion theories. A questionnaire survey was conducted among 150 CEOs and CFOs of companies, with usable websites, listed on the Amman Stock Exchange. Based on managers’ evaluation, four factors were further identified as significant contributors to ICR adoption, namely cost-benefit balance, management commitment, internal technology readiness, and users’ attention. Given the lack of an overarching theoretical framework for studying ICR, this study presents an assessment framework for ICR adoption, which enables managers to evaluate the current status of a company in respect of three aspects of readiness to engage in ICR, these being: organisation, technology, and environment.

Item Type: Article
Additional Information: Al-Hajaya, K., & Sawan, N. (2018). The future of Internet corporate reporting – creating the dynamics for change in emerging economies: A theoretical framework and model. Corporate Ownership & Control, 15(3-1), 172-188. http://doi.org/10.22495/cocv15i3c1p3
Subjects: H Social Sciences > HF Commerce > HF5001 Business
H Social Sciences > HG Finance
Q Science > QA Mathematics > QA76 Computer software
Divisions: Liverpool Business School
Publisher: Virtus Interpress
Related URLs:
Date Deposited: 09 May 2018 11:07
Last Modified: 09 May 2018 11:07
DOI or Identification number: 10.22495/cocv15i3c1p3
URI: http://researchonline.ljmu.ac.uk/id/eprint/8631

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