Bridging the divides of online reporting
This paper looks at the possibilities of improving online reporting by closing the ‘digital divide’ through a ‘digitalised revolution’ and by narrowing the ‘accounting divide’ through the sharing of power and the expansion of membership in the International Accounting Standards Board (IASB). Paradox...
| Main Author: | |
|---|---|
| Format: | Journal Article |
| Published: |
Elsevier
2007
|
| Subjects: | |
| Online Access: | http://hdl.handle.net/20.500.11937/5921 |
| _version_ | 1848744931082895360 |
|---|---|
| author | Brown, Alistair |
| author_facet | Brown, Alistair |
| author_sort | Brown, Alistair |
| building | Curtin Institutional Repository |
| collection | Online Access |
| description | This paper looks at the possibilities of improving online reporting by closing the ‘digital divide’ through a ‘digitalised revolution’ and by narrowing the ‘accounting divide’ through the sharing of power and the expansion of membership in the International Accounting Standards Board (IASB). Paradoxically, whilst the IASB may have contributed to the ‘accounting divide’ it may very well possess the potential to close it and thus improve online reporting. The potential to bridge the ‘accounting divide’ rests with the greater participation by developing country members to exert influence and ownership of the accounting standards setting process. |
| first_indexed | 2025-11-14T06:09:18Z |
| format | Journal Article |
| id | curtin-20.500.11937-5921 |
| institution | Curtin University Malaysia |
| institution_category | Local University |
| last_indexed | 2025-11-14T06:09:18Z |
| publishDate | 2007 |
| publisher | Elsevier |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | curtin-20.500.11937-59212017-09-13T16:02:18Z Bridging the divides of online reporting Brown, Alistair participatory voice Online reporting accounting divide IASB digital divide This paper looks at the possibilities of improving online reporting by closing the ‘digital divide’ through a ‘digitalised revolution’ and by narrowing the ‘accounting divide’ through the sharing of power and the expansion of membership in the International Accounting Standards Board (IASB). Paradoxically, whilst the IASB may have contributed to the ‘accounting divide’ it may very well possess the potential to close it and thus improve online reporting. The potential to bridge the ‘accounting divide’ rests with the greater participation by developing country members to exert influence and ownership of the accounting standards setting process. 2007 Journal Article http://hdl.handle.net/20.500.11937/5921 10.1016/j.accfor.2006.08.006 Elsevier restricted |
| spellingShingle | participatory voice Online reporting accounting divide IASB digital divide Brown, Alistair Bridging the divides of online reporting |
| title | Bridging the divides of online reporting |
| title_full | Bridging the divides of online reporting |
| title_fullStr | Bridging the divides of online reporting |
| title_full_unstemmed | Bridging the divides of online reporting |
| title_short | Bridging the divides of online reporting |
| title_sort | bridging the divides of online reporting |
| topic | participatory voice Online reporting accounting divide IASB digital divide |
| url | http://hdl.handle.net/20.500.11937/5921 |