Digital reporting formats : users' perceptions, preferences and performances

Ghani, Erlane, Laswad, Fawzi, & Tooley, Stuart (2009) Digital reporting formats : users' perceptions, preferences and performances. The International Journal of Digital Accounting Research, 9, pp. 45-98.

View at publisher


This study examines users’ perceptions of three digital reporting formats: PDF, HTML and XBRL. Using public accounting practitioners as participants, this study examines users’ perceptions of different reporting formats used in disseminating financial information. This study includes examining the link between users’ perceptions and preferred reporting format and whether these perceptions are similar to the quality of their decision in the completion of a specific task. This study follows Davis(1989, p. 320) who defined perceptions into 2 components: perceived usefulness as “the degree a user believes that a particular aid would enhance his performance” and perceived ease of use as “the degree to which a user believes that using a particular aid would reduce or be free of effort”.

The results indicate that users’ perceptions of usefulness among the digital reporting formats differ significantly. However, perceptions of ease of use are similar across the three digital reporting formats. Users’ perceptions are also found to influence their preferred reporting format. The findings also show that users’ perceptions of usefulness are analogous to their decision accuracy for HTML and XBRL formats but not for PDF format. Perceptions of ease of use, however, do not correspond to actual cognitive effort for all reporting formats. The results indicate that if more advanced forms of digital reporting are to be encouraged, there is also the need for users to be made more aware of the benefits to be gained from the different forms of reporting.

Impact and interest:

Search Google Scholar™

Citation counts are sourced monthly from Scopus and Web of Science® citation databases.

These databases contain citations from different subsets of available publications and different time periods and thus the citation count from each is usually different. Some works are not in either database and no count is displayed. Scopus includes citations from articles published in 1996 onwards, and Web of Science® generally from 1980 onwards.

Citations counts from the Google Scholar™ indexing service can be viewed at the linked Google Scholar™ search.

Full-text downloads:

535 since deposited on 25 May 2009
24 in the past twelve months

Full-text downloads displays the total number of times this work’s files (e.g., a PDF) have been downloaded from QUT ePrints as well as the number of downloads in the previous 365 days. The count includes downloads for all files if a work has more than one.

ID Code: 20633
Item Type: Journal Article
Refereed: Yes
Additional Information: The contents of this journal can be freely accessed online via the journal’s web page (see Official URL).
Additional URLs:
Keywords: Digital reporting formats, Decision quality, Perceptions, Preferences, Performances
DOI: 10.4192/1577-8517-v9_3
ISSN: 1577-8517
Subjects: Australian and New Zealand Standard Research Classification > COMMERCE MANAGEMENT TOURISM AND SERVICES (150000) > ACCOUNTING AUDITING AND ACCOUNTABILITY (150100) > Accounting Auditing and Accountability not elsewhere classified (150199)
Divisions: Current > QUT Faculties and Divisions > QUT Business School
Copyright Owner: Copyright 2009 Servicio de Publicaciones
Deposited On: 25 May 2009 03:38
Last Modified: 16 Jul 2017 14:39

Export: EndNote | Dublin Core | BibTeX

Repository Staff Only: item control page