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    Bridging the divides of online reporting

    Access Status
    Fulltext not available
    Authors
    Brown, Alistair
    Date
    2007
    Type
    Journal Article
    
    Metadata
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    Citation
    Brown, Alistair M. 2007. Bridging the divides of online reporting. Accounting Forum. 31 (1): pp. 27-45.
    Source Title
    Accounting Forum
    DOI
    10.1016/j.accfor.2006.08.006
    ISSN
    0155-9982
    School
    School of Accounting
    URI
    http://hdl.handle.net/20.500.11937/5921
    Collection
    • Curtin Research Publications
    Abstract

    This paper looks at the possibilities of improving online reporting by closing the ‘digital divide’ through a ‘digitalised revolution’ and by narrowing the ‘accounting divide’ through the sharing of power and the expansion of membership in the International Accounting Standards Board (IASB). Paradoxically, whilst the IASB may have contributed to the ‘accounting divide’ it may very well possess the potential to close it and thus improve online reporting. The potential to bridge the ‘accounting divide’ rests with the greater participation by developing country members to exert influence and ownership of the accounting standards setting process.

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