Determinants of Preferred Financial Digital Format by New Zealand Accounting Practitioners

Autor/inn/en	Ghani, Erlane K.; Jusoff, Kamaruzaman
Titel	Determinants of Preferred Financial Digital Format by New Zealand Accounting Practitioners
Quelle	In: International Education Studies, 2 (2009) 1, S.167-177 (11 Seiten) PDF als Volltext kostenfreie Datei Verfügbarkeit
Sprache	englisch
Dokumenttyp	gedruckt; online; Zeitschriftenaufsatz
ISSN	1913-9020
Schlagwörter	Foreign Countries; Accounting; Work Experience; Hypermedia; Programming Languages; Familiarity; Questionnaires; Regression (Statistics); New Zealand + Suchen Sie Ihr Suchwort? Ausland; Abrechnung; Buchführung; Buchhaltung; Employment experience; Job experience; Occupational experience; Berufserfahrung; Fragebogen; Regression; Regressionsanalyse; Neuseeland
Abstract	An extensive literature has emerged in the past decade that examined financial reporting in a digital environment. This study extends this literature by examining the factors that may influence the preference of a digital presentation format. Using questionnaire design, this study examines whether public accounting practitioners' work experience and familiarity with a presentation format influence their preferred presentation format. The results show that work experience is not an important determinant of users' preferred presentation format. The results also show familiarity of two presentation formats; Portable Document Format (PDF) and Extensible Business Reporting Language (XBRL) do not influence users' preferred presentation formats but familiarity with Hypertext Mark-up Language (HTML) is an important determinant of preference towards HTML. These findings indicate that perhaps more promotion could be undertaken to increase users' awareness and understanding towards the presentation formats in the digital reporting environment. (As Provided).
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Erfasst von	ERIC (Education Resources Information Center), Washington, DC
Update	2020/1/01