The Investigation of Web-Based Accounting and Its Effects on Financial Report

Abstract

The present study, the Web-based accounting and its influence on financial reporting and decision makings have been investigated. In this study, there are 144 participants including of the university accounting teachers and companies in Tehran exchange. In this study, Coronbakh alpha has been used to determine content validity and data were analyzed by statistical methods as T-Test, chi-square and Friedman Test. The results show that the respondents believe in the improvement of qualitative norms of web-based accounting data which provide the users and managers with a propitious foundation to have rational decision makings.