Feasibility of More Frequent Reporting: A Field Study Informed Survey of In-Company Accounting and IT Professionals.

• Autores: Siew H. Chan, Sally Wright
• Localización: Journal of information systems, ISSN 0888-7985, Vol. 21, Nº. 2, 2007, págs. 101-115
• Idioma: inglés
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• Resumen

  • Technological advances have facilitated the ability of management to report finer sets of information in narrower time intervals (Kogan et al. 1999). Real-time reports are crucial for managerial decision making at all levels in a firm. The economic and technological feasibility of more frequent reporting has received increasing attention from the accounting profession and regulatory authorities. We attempt to shed light on the feasibility and receptiveness at the company level of more frequent financial reporting via a field study and a survey. Three publicly traded firms participated in our field study. The findings of our field study helped guide us in the development of our survey instrument. We used the survey instrument to examine our research questions. Our study expands the literature by (1) examining in-company accounting professionals' receptiveness toward availability of income statement or balance sheet accounts to external users on a more frequent basis than quarterly, (2) exploring factors (i.e., perceived usefulness, benefits/costs, economic reality, competitive disadvantage, and liability exposure) that affect in-company accounting professionals' receptiveness toward more frequent reporting, and (3) obtaining insights from in-company IT professionals on the technological feasibility of more frequent reporting (and comparing this finding with insights obtained from in-company accounting professionals).