Resumen de Financial reporting websites: what users want in terms of form and content

Roger Debreceny, Glen L. Gray, Theodore J. Mock

• Web-based financial reporting varies widely. Our research had three objectives:

  (1) identify design attributes for Web-based financial reporting; (2) rank those attributes;

  and (3) pilot test the Web as a survey tool.

  Sixty-one attributes were developed from prior studies. The subjects were the subscribers of the ¿Double Entries? email newsletter. In terms of completeness, the respondents suggested seven additional attributes.

  Regarding the second objective, some surprises were found. For example, the Jenkins Report emphasizes forward-looking information; yet, the respondents rated traditional content higher than forward-looking information. Traditional static attributes were rated higher than dynamic attributes.

  In terms of presentation, the respondents were moderately adverse to downloading files, gave relatively low ratings to ¿bells and whistles,? preferred hyperlinks and other navigation aids such tables of content over search and query functions.

  Regarding the third objective, the response rate was 13.2%, which was at the low end of response rates reported by similar projects.