Pathology of electronic financial reporting in terms of content.Dimensions and structure

Subject Areas : Financial accounting

Ali Lalbar ¹ ( Assistant Professor, Department of Accounting, Faculty of Management, Islamic Azad University, Arak Branch, Iran )
Amir Ali Rahimi ² ( Master's degree, Department of Financial Management, Faculty of Management, Islamic Azad University, Arak Branch, Iran )

Received: 2023-03-21 Accepted : 2023-05-26 Published : 2023-06-20

Keywords: pathology, Internet reporting, information insecurity,

Abstract :

In this research, an attempt has been made to address the pathology of electronic financial reporting in terms of content, dimensions and structure; This research is a qualitative and exploratory research. For this purpose, by conducting 35 interviews in 2021 using the Delphi method with experts in the field of theoretical foundations of electronic financial reporting and the field of capital market, saturation has been reached. The results of the research show that, according to experts, information security is the most important reason for not having the necessary capabilities of the current internet reporting model. Also, the indicator of creating suitable platforms for the development of Internet reporting in general and its subset means creating conditions for the convenience and availability of Internet financial information, with the most important indicator among the identified indicators, in order to address the criticisms and shortcomings of the current model and respond to the needs It is the users.