A Qualitative Inquiry on the Determinants of Internet Financial Reporting in Uganda

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dc.contributor.authorBananuka, Juma
dc.contributor.authorKaawaase Kigongo, Twaha
dc.contributor.authorMusimenta, Doreen
dc.contributor.authorNamusobya, Zainab
dc.date.accessioned2022-11-07T21:26:25Z
dc.date.available2022-11-07T21:26:25Z
dc.date.issued2018
dc.description.abstractThe 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.en_US
dc.identifier.citationBananuka, J., Kaawaase Kigongo, T., Musimenta, D., & Namusobya, Z. (2018). A qualitative inquiry on the determinants of internet financial reporting in Uganda. Makerere Business Journal,en_US
dc.identifier.urihttps://nru.uncst.go.ug/handle/123456789/5187
dc.language.isoenen_US
dc.publisherMakerere Business Journalen_US
dc.subjectDiffusion of Innovation theoryen_US
dc.subjectInternet financial reportingen_US
dc.subjectFinancial services firmsen_US
dc.subjectUgandaen_US
dc.titleA Qualitative Inquiry on the Determinants of Internet Financial Reporting in Ugandaen_US
dc.typeArticleen_US
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