Vivien Beattie|Ken Pratt
Issues concerning web-based business reporting: an analysis of the views of interested parties
University of Stirling|University of Stirling
rapid developments information communications technology led organisations many countries consider impact internet delivery dissemination business information paper reports findings uk study views various user groups preparers auditors regarding specific proposals change newly emerging practices 500 individuals six groups responded questionnaire study representing overall response rate 33 views elicited regarding desirability different kinds additional information could provided electronically ii usefulness different navigation search aids iii portability information different formats found users favour many expansions scope made possible web range navigation aids search aids file formats found groups least fairly useful especially global navigation aids preferences regarding file formats vary across groups paired group comparisons show expert nonexpert users hold similar views relation many issues users preparers views differ considerably auditors views generally fall users preparers cyert ijiris 1974 framework used rationalise observed conflicts congruences interest underpinning clear pointers policymakers