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Web Site Governance Environment and Web-Based Corporate Reporting: A Conceptual Framework
Sylvie Héroux,
Université Du Québec à Montréal
ABSTRACT. Web-based corporate reporting can help organizations improve transparency by allowing stakeholders to be reached quickly. Accounting standard-setters and regulators encourage firms to incorporate a web-based disclosure policy into their governance mechanisms. Prior literature assesses the link between corporate governance and firm performance. It stresses the importance of IT governance in the support and growth of the business. Electronic information systems such as web sites can be used as a strategic tool to create a competitive advantage. This paper examines how a governance environment can help organizations to improve their web-based corporate reporting. It aims to describe web site governance factors, to identify their potential determinants and to discuss the relationship between this and the web site content. Based on a competitive advantage perspective, supported by a stakeholder standpoint, a conceptual framework is proposed.
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