Cardiff University | Prifysgol Caerdydd ORCA
Online Research @ Cardiff 
WelshClear Cookie - decide language by browser settings

The impact of information technology on corporate financial reporting: a contingency perspective

Xiao, Zezhong, Dyson, John and Powell, Philip 1996. The impact of information technology on corporate financial reporting: a contingency perspective. The British Accounting Review 28 (3) , pp. 203-227. 10.1006/bare.1996.0015

Full text not available from this repository.

Abstract

Previous studies investigating IT impact on accounting suffer from a lack of theoretical guidance. An examination of the nature of information technology (IT), financial information and corporate financial reporting (CFR) indicates that the evaluation of IT impact on CFR requires a general, flexible and adaptive framework. Analogous to the contingency theory of organizations (CTO), this paper proposes such a framework. Its general assumptions are that the impact of IT on different aspects of CFR varies and the degree and pattern are contingent upon environmental, organizational, and managerial characteristics. Hypotheses have been developed to expand the framework. An evaluation of the framework against criticisms of CTO shows that it avoids several much criticized problems although care must be taken to ameliorate other pitfalls.

Item Type: Article
Date Type: Publication
Status: Published
Schools: Business (Including Economics)
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
H Social Sciences > HG Finance
T Technology > T Technology (General)
Publisher: Elsevier
ISSN: 0890-8389
Last Modified: 04 Jun 2017 04:23
URI: http://orca.cf.ac.uk/id/eprint/37867

Citation Data

Cited 42 times in Google Scholar. View in Google Scholar

Cited 16 times in Scopus. View in Scopus. Powered By Scopus® Data

Actions (repository staff only)

Edit Item Edit Item