GUEST EDITORIAL Online reporting: accounting in cybersociety

Purpose – This essay sets out to introduce the special issue. Design/methodology/approach – The essay introduces the focus of the special issue, the manifestation of the phenomenon of online reporting and the issues it engenders in relation to accounting, and briefly reviews the contribution of the articles in the issue. Findings – Finds that the papers in this special issue extend the understanding of the interface between online reporting and accounting. Originality/value – The essay locates the contributions of the issue within a problematic, whereby online reporting is understood critically, interpretively and contextually in terms of its actualities and

[1]  C. Paisey,et al.  The internet and possibilities for counter accounts: some reflections: A reply , 2006 .

[2]  P. Sikka.  The internet and possibilities for counter accounts: some reflections , 2006 .

[3]  C. Paisey,et al.  And they all lived happily ever after?: Exploring the possibilities of mobilising the internet to promote a more enabling accounting for occupational pension schemes , 2006 .

[4]  Elizabeth A. Monk,et al.  The emancipatory potential of online reporting: The case of counter accounting , 2006 .

[5]  Chang Woo-young.  Online civic participation, and political empowerment: online media and public opinion formation in Korea , 2005 .

[6]  M. Barrett,et al.  WebTrust and the “commercialistic auditor”: The unrealized vision of developing auditor trustworthiness in cyberspace , 2006 .

[7]  S. Gallhofer,et al.  BEYOND ACCOUNTING: THE POSSIBILITIES OF ACCOUNTING AND “CRITICAL” ACCOUNTING RESEARCH , 1997 .

[8]  M. Jones,et al.  Immediate trends in Internet reporting , 2002 .

[9]  Elizabeth A. Monk,et al.  Response to Prem Sikka's reflections on the internet and possibilities for counter accounts , 2006 .

[10]  C. R. Baker.  Epistemological objectivity in financial reporting: Does internet accounting require a new accounting model? , 2006 .

[11]  Luc Pauwels,et al.  Websites as visual and multimodal cultural expressions: opportunities and issues of online hybrid media research , 2005 .

[12]  Tom Mouck.  Institutional reality, financial reporting and the rules of the game , 2004 .