Online reporting: accounting in cybersociety

Sonja Gallhofer · Jim Haslam

25 citations0/0 files storedAccounting Auditing & Accountability Journal

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Financial Reporting and XBRL Accounting Theory and Financial Reporting Accounting and Organizational Management

Abstract

Purpose This essay sets out to introduce the special issue. Design/methodology/approach The essay introduces the focus of the special issue, the manifestation of the phenomenon of online reporting and the issues it engenders in relation to accounting, and briefly reviews the contribution of the articles in the issue. Findings Finds that the papers in this special issue extend the understanding of the interface between online reporting and accounting. Originality/value The essay locates the contributions of the issue within a problematic, whereby online reporting is understood critically, interpretively and contextually in terms of its actualities and potentialities.

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References

2006The emancipatory potential of online reporting 2006United yet autonomous: Indymedia and the struggle to sustain a radical democratic network 1997BEYOND ACCOUNTING: THE POSSIBILITIES OF ACCOUNTING AND “CRITICAL” ACCOUNTING RESEARCH 2002Immediate trends in Internet reporting 2003Institutional reality, financial reporting and the rules of the game 2005Online civic participation, and political empowerment: online media and public opinion formation in Korea 2006WebTrust and the “commercialistic auditor”2006The internet and possibilities for counter accounts: some reflections

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2009Internet financial reporting: An examination of current practice

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