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An International Meeting of American Accounting
Association
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Web Site Content Management and Analysis: A Stakeholder and Contingency Perspective |
Sylvie Heroux
Universite Du Quebec A Montreal
Abstract: The Internet contributes to financial market transparency by allowing a vast group of stakeholders to be reached quickly. Prior research had mainly focused on web site content analysis, on the content determinants, and, to a lesser extent, on certain aspects of the Internet communication process.
We examine how different stakeholders and contextual factors influence structures related to web site content management. We analyse the relationship between this and the web site content. A mail survey was sent to the web site managers of 551 Canadian organizations (32.7% response rate). Web sites were analysed based on a list of 161 items.
Results indicate that stakeholder orientation, structures, the size of the organization and business sector influence web sites content. Top management support and the resources allocated to web sites determine to what extent structures are developed. Boards of directors and auditors are not very involved in the Internet communication process.