Users’ Perceptions on Internet Financial Reporting

Abstract

Background and Purpose: The objective of this research was to explore the perceptions of the users regarding Internet financial reporting practices in Slovenia. With this research, we wanted to determine what the perceptions of the users are regarding the reliability, credibility, usefulness and sufficiency of online accounting information and how their expectations regarding the content of accounting information differ from the actual situation.

Keywords

• Internet financial reporting
• users’ perceptions
• IFR indicator
• accounting information