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This study seeks to explore the perceptions of users regarding Internet financial reporting (IFR) practices inJordan. A questionnaire survey of 200 possible participants of four different user-groups was conducted toinvestigate their perceptions regarding the usefulness and usability of IFR as a source of information in Jordan.114 received responses were analysed using the Kruskal-Wallis test, and the analysis revealed that there is astrong agreement among the respondents on IFR being useable, accessible and available any time and fromanywhere as a source of information for users’ decision making in Jordan. However, users’ perceptionsregarding usefulness of IFR in decision making significantly differed. They addressed economic factors such asthe cost of having Internet access and the cost of printing accounting information as two concerns regarding thefuture of IFR in Jordan. They also clarified that the traditional copy of the annual report is still the preferablesource of accounting information for Jordanian users.
Al‐Htaybat et al. (Thu,) studied this question.