Pelaporan Kewangan Menerusi Internet: Persepktif Teori Kontingensi
Abstract
ABSTRACT
Research on financial reporting through the Internet (IFR) is an important field for investigation. Review of the literature showed that the IFR research can be divided into three main categories: r a single country strudy,multiple countries study and international study. In term of methodology,  IFR research can be categorized into three groups, namely: a descriptive study, comparative studies and exploratory research. This article attempts to examine the possibility that the contingency factor to be  one of the critical factors that influence IFR practice by companies. Among the factors expected to affect  IFR practice are risk, technology and  reporting strategy. Contingency model of corporate financial reporting system as proposed by Thomas (1991) was used as the basis for the proposed framework for on research IFR. Thus, in addition to the specific character of the company, contingency factors were seen to influence IFR practice and this need to be proved empirically.
ABSTRAK
Penyelidikan terhadap pelaporan kewangan menerusi Internet (PKMI) merupakan satu bidang yang amat penting untuk diselidiki. Hasil penelitian ulasan karya lepas menunjukkan bahawa penyelidikan PKMI boleh dibahagikan kepada tiga kategori utama: kajian satu negara, kajian beberapa negara dan kajian peringkat antarabangsa. Secara metodologi pula, penyelidikan PKMI boleh dikategorikan kepada tiga kumpulan, iaitu: kajian deskriptif, kajian perbandingan dan kajian penerokaan. Artikel ini cuba mengkaji berkemungkinan bahawa faktor kontingensi boleh dilihat sebagai salah satu faktor penentu yang mempengaruhi praktis PKMI oleh syarikat. Antara faktor kontingensi yang dijangka mempengaruhi praktis PKMI ialah risiko, teknologi dan strategi pelaporan. Model kontingensi sistem pelaporan kewangan korporat sepertimana diutarakan oleh Thomas (1991) digunakan sebagai asas untuk mencadangkan kerangka kerja penyelidikan yang berkaitan PKMI. Justeru, selain karakter spesifik syarikat, faktor kontingensi dilihat turut berupaya mempengaruhi praktis PKMI dan ini memerlukan pembuktian secara empirikal.
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