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Online reporting: accounting in cybersociety

Sonja Gallhofer (School of Accountancy and Business Finance, University of Dundee, Dundee, UK)
Jim Haslam (School of Accountancy and Business Finance, University of Dundee, Dundee, UK)

Accounting, Auditing & Accountability Journal

ISSN: 0951-3574

Article publication date: 1 September 2006

3258

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

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