The fast moving pace of developments on the Information and Communication Technologies (ICT) and especially on the Internet, affects all aspects of society. In accounting, the Internet provides a new and revolutionary method of financial reporting. It is fast, cheap and increasingly accessible to shareholders and other stakeholders of the firms.
Despite above mentioned evolution, there is a little attention toward such changes in Iran.
The organization of this paper is as follows. It first provides a brief literature review of Internet Financial Reporting (IFR) and describes some theoretical approaches on i t. Thereafter the paper reports current situation of IFR and then predicts immediate and future trends of it. The last section reviews the current situation of IFR i n Iran and finally makes suggestions to improve the situation.
Saghafi,A , Arab Mazaryazdi,M and Baghomian,R . (2005). Internet Financial Reporting and its Situation in Iran. Empirical Studies in Financial Accounting, 3(10), 127-156.
MLA
Saghafi,A , , Arab Mazaryazdi,M , and Baghomian,R . "Internet Financial Reporting and its Situation in Iran", Empirical Studies in Financial Accounting, 3, 10, 2005, 127-156.
HARVARD
Saghafi A, Arab Mazaryazdi M, Baghomian R. (2005). 'Internet Financial Reporting and its Situation in Iran', Empirical Studies in Financial Accounting, 3(10), pp. 127-156.
CHICAGO
A Saghafi, M Arab Mazaryazdi and R Baghomian, "Internet Financial Reporting and its Situation in Iran," Empirical Studies in Financial Accounting, 3 10 (2005): 127-156,
VANCOUVER
Saghafi A, Arab Mazaryazdi M, Baghomian R. Internet Financial Reporting and its Situation in Iran. Empirical Studies in Financial Accounting. 2005;3(10):127-156 (In Persian).
