Field study
Dr. MagdyMelegyAbdulhakimMelegy
Lecturer, Department of Accounting Faculty of Commerce, Benha University Dr. Nasr Taha Hassan
Lecturer, Department of Accounting Faculty of Commerce, Benha University
Abstract:
This paper aims to explore the views of the users of corporate annual reports of the Egyptian companies about the various aspects of the internet financial reporting (IFR). In addition, the study aims to present and examine a theoretical framework to understand users' trends toward internet financial reporting, and it depends on the context of technology acceptance model. The perceptions of corporate annual report users were solicited using a questionnaire which presented toa sample of users of the annual reports of the Egyptian companies consists of three categories; managers of banks, brokers and academics. The results reveal, in general, limited or average interest of users in the Egyptian business environment in the different aspects of internet financial reporting, and it can be explainedby the technology acceptance model. The results indicate that concerns about the safety of information obtained great attention by the egyptionusers, which will reflect negatively on the expected ease of use and can be reflected in the end-use trends. The results help the regulatorsof internet financial reporting, where to draw attention to the need for attention to information security controls.
Key Words:
Internet financial reporting, technology acceptance model, users of corporate annual reports
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