UNSPECIFIED. (1998) The impact of information technology on information asymmetry. EUROPEAN JOURNAL OF INFORMATION SYSTEMS, 7 (2). pp. 77-89. ISSN 0960-085X

Abstract

While much research has been undertaken on the impact and consequences of information systems on direct users of the systems and on their organizations, comparatively little recent work has addressed the impact on users of the information. For instance, accounting is the most widespread quantitative information system in use and one which has been profoundly affected by information technology (IT). Yet, existing studies of the impact of IT on accounting focus only on accountants themselves and internal financial reporting and they ignore external users of accounting information. As a first step toward a broader perspective, this paper empirically examines the effect of IT use on the information asymmetry (IA) between managers and external users by contrasting the role of IT in internal and external reporting. The paper suggests that IA has been aggravated, and IT use has played a role in this exacerbation. The implication is that the effect of IT use in accounting is not confined to accountants and individual organizations but extends to external stakeholders.

Data sourced from Thomson Reuters' Web of Knowledge

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