Academy of Accounting and Financial Studies Journal (Print ISSN: 1096-3685; Online ISSN: 1528-2635)


Using the Technology Acceptance Model to Clarify the Trends of The Electronic Financial Reports Users

Author(s): Nasr Taha Hassan, Alaa Mohamad Malo-Alain, Magdy Melegy Abdel Hakim Melegy

Purpose: The study aims to provide a theoretical background about understanding the users attitudes towards financial disclosure via the Internet based on the technology acceptance model. Design-Methodology-Approach: In this study, we adopted the descriptive analysis approach to identify the attitude of financial annual reports users of Egyptian companies. The study sample consisted of bank managers, brokers, and academics. Findings: The results of the study showed limited or medium interest of the users in the Egyptian business environment with different dimensions of the Electronic financial report, and this can be explained through the technology acceptance model. As the results indicated that concerns about information security is receiving great attention from users, which negatively affects their vision of expected ease of use and may ultimately be reflected in usage trends. Limitations-Implications: It is expected for this study to provide useful information to Legislators related to the Electronic financial report, drawing their attention to pay more attention to information security controls. Originality-Value: The current study is distinguished from previous studies by examining the Technology Acceptance Model TAM to clarify the trends of the electronic financial reports by users in the Egyptian business environment. The current study can provide useful information to understand the trends of users in regard to E- financial reporting, which may help Egyptian companies in developing the electronic financial reports and thus contribute to attracting more investors.

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