Users’ Perceptions on Internet Financial Reporting Practices in Emerging Markets: Evidence from Jordan

Khaldoon Al‐Htaybat · Khaled Abed Hutaibat

44 citations0/0 files storedInternational Journal of Business and Management

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Financial Reporting and XBRL Accounting Theory and Financial Reporting Technology Adoption and User Behaviour

Abstract

This study seeks to explore the perceptions of users regarding Internet financial reporting (IFR) practices inJordan. A questionnaire survey of 200 possible participants of four different user-groups was conducted toinvestigate their perceptions regarding the usefulness and usability of IFR as a source of information in Jordan.114 received responses were analysed using the Kruskal-Wallis test, and the analysis revealed that there is astrong agreement among the respondents on IFR being useable, accessible and available any time and fromanywhere as a source of information for users’ decision making in Jordan. However, users’ perceptionsregarding usefulness of IFR in decision making significantly differed. They addressed economic factors such asthe cost of having Internet access and the cost of printing accounting information as two concerns regarding thefuture of IFR in Jordan. They also clarified that the traditional copy of the annual report is still the preferablesource of accounting information for Jordanian users.

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References

1989Perceived Usefulness, Perceived Ease of Use, and User Acceptance of Information Technology 1975Belief, Attitude, Intention and Behavior: An Introduction to Theory and Research 1993Research methods for business: A skill building approach 1997Disclosure level and the cost of equity capital.1999Corporate Reporting on the Internet 2004The determinants and characteristics of voluntary Internet-based disclosures by listed Chinese companies 2004Does Search-Facilitating Technology Improve the Transparency of Financial Reporting?1999Financial reporting on the Internet by leading UK companies

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