A Qualitative Inquiry on the Determinants of Internet Financial Reporting in Uganda
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Date
2018
Journal Title
Journal ISSN
Volume Title
Publisher
Makerere Business Journal
Abstract
The purpose of this paper is to report the factors that may affect the adoption of internet
financial reporting in developing countries.
Design/methodology/approach – The study used a cross sectional and narrative research design.
Semi structured interviews were employed in the study to elicit responses from 35 Chief Finance
Officers and Heads of Internal Audit Departments of various financial services firms.
Findings – This study finds that stakeholder pressures, financial firm specific characteristics and
governance factors are the key factors that may affect the adoption of internet financial reporting
in an emerging economy.
Originality/value – Internet financial reporting being an emerging phenomenon, there are few or
even no qualitative studies that have examined which factors may affect the adoption of internet
financial reporting in an emerging economy like Uganda. To the best of the authors’ knowledge, this
is the first paper that provides some insights into the determinants of internet financial reporting
using interviews.
Description
Keywords
Diffusion of Innovation theory, Internet financial reporting, Financial services firms, Uganda
Citation
Bananuka, J., Kaawaase Kigongo, T., Musimenta, D., & Namusobya, Z. (2018). A qualitative inquiry on the determinants of internet financial reporting in Uganda. Makerere Business Journal,