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- W3202068307 abstract "This study investigates the costs and benefits of digital reporting by small companies in the UK. The evidence is taken from an online survey of 343 ACCA members in the UK. As hypothesised, our results concerning the costs show a significant positive association between digital reporting and the company having the technological competence and also having support for this innovation from top management. As predicted, we find a significant negative association between digital reporting and the complexity of the process, and the cost of technology. With regard to the benefits, we find evidence of a significant positive association between digital reporting and benefits to filers and also to those using the digital corporate data provided. The latter association is mediated by the digital search and data services provided by Companies House. This study contributes to the emerging literature on this topic by identifying the actual costs and benefits of digital reporting to small companies in the UK and extending the theoretical model based on the diffusion of innovation theory and technology-organization-environment framework. The results should be of interest to the directors of small companies and their accountants, policy makers seeking to reduce the administrative burdens on smaller entities in the UK and to regulators in other jurisdictions planning for digital reporting initiatives." @default.
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- W3202068307 date "2017-06-02" @default.
- W3202068307 modified "2023-09-24" @default.
- W3202068307 title "Digital reporting by small private companies: Evidence from the UK" @default.
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