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dc.contributor.authorBrown, Alistair
dc.date.accessioned2017-01-30T10:49:17Z
dc.date.available2017-01-30T10:49:17Z
dc.date.created2012-02-20T20:01:15Z
dc.date.issued2007
dc.date.submitted2012-05-03
dc.identifier.citationBrown, Alistair M. 2007. Bridging the divides of online reporting. Accounting Forum. 31 (1): pp. 27-45.
dc.identifier.urihttp://hdl.handle.net/20.500.11937/5921
dc.identifier.doi10.1016/j.accfor.2006.08.006
dc.description.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.

dc.publisherElsevier
dc.subjectparticipatory voice
dc.subjectOnline reporting
dc.subjectaccounting divide
dc.subjectIASB
dc.subjectdigital divide
dc.titleBridging the divides of online reporting
dc.typeJournal Article
dcterms.dateSubmitted2012-02-21
dcterms.source.volume31
dcterms.source.startPage27
dcterms.source.endPage45
dcterms.source.issn0155-9982
dcterms.source.titleAccounting Forum
curtin.digitool.pid172554
curtin.pubStatusPublished
curtin.departmentSchool of Accounting
curtin.identifier.scriptidPUB-CBS-SOA-EG-38864
curtin.accessStatusFulltext not available


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