Online reporting: accounting in cybersociety
Accounting, Auditing & Accountability Journal
ISSN: 0951-3574
Article publication date: 1 September 2006
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.
Keywords
Citation
Gallhofer, S. and Haslam, J. (2006), "Online reporting: accounting in cybersociety", Accounting, Auditing & Accountability Journal, Vol. 19 No. 5, pp. 625-630. https://doi.org/10.1108/09513570610689631
Publisher
:Emerald Group Publishing Limited
Copyright © 2006, Emerald Group Publishing Limited