Special issue on Online reporting

Accounting, Auditing & Accountability Journal

ISSN: 0951-3574

Article publication date: 1 December 2004



(2004), "Special issue on Online reporting", Accounting, Auditing & Accountability Journal, Vol. 17 No. 5. https://doi.org/10.1108/aaaj.2004.05917eaa.004



Emerald Group Publishing Limited

Copyright © 2004, Emerald Group Publishing Limited

Special issue on Online reporting

We have recently witnessed an "online revolution" in corporate reporting as companies have increasingly mobilised the internet as a medium for accounting communication. Corporations have enthusiastically embraced the possibilities of the internet for what appears to be a mutable and differentiated communication with their stakeholders. On the face of it, in part reflecting innovations online, the role, content, form, usage and aura of reporting are changing. Today a wide variety of accounting information is available at the click of a mouse at any time, at any place and free of charge to anybody with access to the internet. Commentators have argued that in this new era of internet accounting what has become the traditional annual report will soon be obsolete. This special issue seeks to critically discuss developments in online reporting and to explore their wider socio-political and economic consequences. Submissions are therefore sought that explore themes such as:

  • Theorising change in online and more traditional reporting.

  • The political economy of online reporting.

  • Online reporting and issues of corporate governance.

  • The regulation of online reporting.

  • The rhetoric of online reporting.

  • Online reporting and the accountancy profession.

  • Online reporting and the creation of the corporate image.

  • The possibilities of online reporting for corporate social responsibility.

  • Online reporting in the age of globalisation.

  • Online reporting and the possibilities for increased democracy.

  • Online reporting: going beyond financial information.

  • The art and design dimensions of online reporting.

  • Winners and losers of online reporting.

  • Online reporting: a cultural critique.

The above list is not intended to be exhaustive and contributions are encouraged that offer critical, interpretive and contextual analyses of any aspects of online reporting that further enhance our understanding of their wider implications. All papers will be subject to review and authors are encouraged to contact the Guest Editors in advance, should there be any matters on which they require clarification or guidance. The special Issue will be published in 2006. Submissions (three copies) should be sent to Sonja Gallhofer by 1 December 2004.

Guest EditorsProfessor Sonja Gallhofer,University of Aberdeen Business School,Edward Wright Building,Dunbar Street,Aberdeen, Scotland AB24 3QY.E-mail: s.gallhofer@abdn.ac.uk

Professor Jim Haslam, Department of Accountancy and Business Finance,Dundee University,Dundee, Scotland DD1 4HN.E-mail: kJ.Haslam@hw.ac.uk

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