The Case for an App-Based Financial Reporting System

TY - JOUR

T1 - The Case for an App-Based Financial Reporting System

AU - Alles, Michael

AU - Palas, Rimona

AU - Vasarhelyi, Miklos A.

AU - Xiong, Fangbing

N1 - Publisher Copyright: © 2022, American Accounting Association. All rights reserved.

PY - 2022/9/1

Y1 - 2022/9/1

N2 - The current financial reporting systems are becoming obsolete due to the increasing sophistication of their users, the changing economic environment, and their inability to utilize current technology. This paper proposes an Extended Business Reporting App that will apply current technology, specifically app-based technology, to collect and integrate traditional variables with exogenous data. The app will customize presentation of the data based on user demands and allow a low-cost comparison among entities.

AB - The current financial reporting systems are becoming obsolete due to the increasing sophistication of their users, the changing economic environment, and their inability to utilize current technology. This paper proposes an Extended Business Reporting App that will apply current technology, specifically app-based technology, to collect and integrate traditional variables with exogenous data. The app will customize presentation of the data based on user demands and allow a low-cost comparison among entities.

KW - app-based technology

KW - customization

KW - exogenous data

KW - financial reporting

UR - http://www.scopus.com/inward/record.url?scp=85148511781&partnerID=8YFLogxK

UR - http://www.scopus.com/inward/citedby.url?scp=85148511781&partnerID=8YFLogxK

U2 - https://doi.org/10.2308/jeta-10827

DO - https://doi.org/10.2308/jeta-10827

M3 - Comment/debate

SN - 1554-1908

VL - 19

SP - 1

EP - 21

JO - Journal of Emerging Technologies in Accounting

JF - Journal of Emerging Technologies in Accounting

IS - 2

ER -