Penggunaan Internet Dalam Menyalurkan Maklumat Korporat
Abstract
ABSTRACT
This paper attempts to evaluate highlights of literature involving financial reporting through the internet (PKMI). Western scholars had pioneered this research field who found that there were several such websites in Sweden, which were developed before 1995 (Hedlin, 1999). Whereas in Malaysia, this field also began to capture the attention of scholars from 1999. This paper also presented several sub-themes of past studies that can be divided into several key components, namely reporting through the internet, the role of internet in corporate reporting, definitions and terms, the development of online reporting, and advantages and disadvantages of online reporting. Next, the increase in number of companies that were using the internet as a channel of communication to disseminate information is interesting as further research. Hence, the current literature review became the foundation for researchers to conduct future research.
ABSTRAK
Makalah ini cuba meneliti sorotan literatur mengenai pelaporan kewangan menerusi internet (PKMI). Bidang kajian ini dipelopori oleh sarjana barat yang mendapati bahawa terdapat beberapa laman web di Sweden telah dibangunkan sebelum tahun 1995 (Hedlin, 1999). Manakala di Malaysia, bidang ini turut mendapat perhatian para sarjana mulai tahun 1999. Makalah ini turut membentangkan beberapa sub tema kajian terdahulu yang boleh dibahagikan kepada beberapa komponen utama iaitu pelaporan menerusi internet, peranan internet dalam pelaporan korporat, definisi dan terma, pembangunan pelaporan dalam talian, dan kelebihan dan kekurangan pelaporan dalam talian. Seterusnya, peningkatan bilangan syarikat yang menggunakan internet sebagai saluran berkomunikasi menyebarkan maklumat merupakan satu perkara yang menarik untuk diselidiki. Oleh yang demikian, kajian literatur terdahulu telah menjadi asas bagi penyelidik untuk membuat kajian pada masa hadapan.
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