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New Media and External Accounting Information: A Critical Review
Author(s) -
Saxton Gregory D.
Publication year - 2012
Publication title -
australian accounting review
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.551
H-Index - 36
eISSN - 1835-2561
pISSN - 1035-6908
DOI - 10.1111/j.1835-2561.2012.00176.x
Subject(s) - accounting , accounting information system , business , consumption (sociology) , production (economics) , economics , sociology , microeconomics , social science
The proliferation of new media has initiated substantial changes in both the production and consumption of accounting information. The implications for accounting research and practice are considerable. To help understand these implications, this paper represents a critical review of the literature on new media and external accounting information.