The implications of second-generation digital reporting for corporate governance and accountability

Digital Reporting has been defined as: "The electronic process of recording, processing and distribution of financial and other business reports" (lCAEW, 2004, p. 2). The ICAEW distinguish between two levels of digital reporting. The first-generation (Level 1) of digital reporting concentr...

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Bibliographic Details
Main Author: Cobb, George S.
Published: University of Dundee 2008
Subjects:
Online Access:http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.590556