Abstract
Purpose – The purpose of this study is to examine how users’ perceptions of online corporate reporting drive their actual usage as a proxy for their acceptance of online corporate reporting. Additionally, it examines what information content and accessibility items they need to be provided on corporate websites.
Design/methodology/approach – Perceptions of 162 professional and private investors in the UK were collected using an online questionnaire. The data collected were used to adapt the technology acceptance model and was tested using structural equation modelling.
Findings – The results revealed that usefulness and ease of use of online corporate reporting have a significant effect on the extent to which users rely on corporate websites in making their investment decisions. Furthermore, most information content items are found to have a positive direct effect on the extent to which users find corporate websites useful. Regarding accessibility, search items are found to have a positive direct effect on the extent to which users find corporate websites easy to use, but not utilisation items.
Research limitations/implications – In addition to limitations inherent in the questionnaire method, this study examined one group of users (professional and private investors) whose perceptions might differ from other users groups.
Practical implications – These findings should benefit companies in developing websites to meet users’ information needs, and assist regulators identify online corporate reporting best practices.
Originality/value – This is the first study to use the technology acceptance model to examine users’ acceptance of online corporate reporting.
Design/methodology/approach – Perceptions of 162 professional and private investors in the UK were collected using an online questionnaire. The data collected were used to adapt the technology acceptance model and was tested using structural equation modelling.
Findings – The results revealed that usefulness and ease of use of online corporate reporting have a significant effect on the extent to which users rely on corporate websites in making their investment decisions. Furthermore, most information content items are found to have a positive direct effect on the extent to which users find corporate websites useful. Regarding accessibility, search items are found to have a positive direct effect on the extent to which users find corporate websites easy to use, but not utilisation items.
Research limitations/implications – In addition to limitations inherent in the questionnaire method, this study examined one group of users (professional and private investors) whose perceptions might differ from other users groups.
Practical implications – These findings should benefit companies in developing websites to meet users’ information needs, and assist regulators identify online corporate reporting best practices.
Originality/value – This is the first study to use the technology acceptance model to examine users’ acceptance of online corporate reporting.
| Original language | English |
|---|---|
| Journal | The Egyptian Accounting Review |
| Volume | 6 |
| Publication status | Published - 2017 |
| Externally published | Yes |