Management control and Web-based corporate reporting: An empirical exploratory study

Sylvie Héroux; Jean-François Henri

doi:10.1108/S1474-7871(2010)0000018011

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Advances in Management Accounting

ISSN: 1474-7871
Series editor(s): Professor Marc Epstein and Professor John Y. Lee

Subject Area: Accounting and Finance

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Management control and Web-based corporate reporting: An empirical exploratory study

Document Information:
Title:	Management control and Web-based corporate reporting: An empirical exploratory study
Author(s):	Sylvie Héroux, Jean-François Henri
Volume:	18 Editor(s): Marc J. Epstein, John Y. Lee ISBN: 978-1-84950-754-7 eISBN: 978-1-84950-755-4
Citation:	Sylvie Héroux, Jean-François Henri (2010), Management control and Web-based corporate reporting: An empirical exploratory study, in Marc J. Epstein, John Y. Lee (ed.) Advances in Management Accounting (Advances in Management Accounting, Volume 18), Emerald Group Publishing Limited, pp.203-246
DOI:	10.1108/S1474-7871(2010)0000018011 (Permanent URL)
Publisher:	Emerald Group Publishing Limited
Article type:	Chapter Item
Abstract:	While the idea of control packages goes back to the early 1980s, empirical management accounting researchers have been reluctant to examine this broader view of management control. Past research has addressed the use of management control for the organization as a whole, as well as for specific objects of control. While those objects of control typically involve information available for internal uses, we do not know much about the role of management control when the object of control is comprised of information intended to be disclosed outside the organization. This study aims to examine the role of a control package to manage web-based corporate reporting. More specifically, this study aims to examine the antecedents and consequences of a management control package related to web site content. The results suggest that perceived environmental uncertainty and stakeholder orientation are key factors that influence the extent of use of the management control package. Moreover, the extent of use of a management control package is associated with the quality of web site content but not the quantity of information disclosed.