The Perceptions of Major Stakeholders towards Web-Based Business Reporting in Selected Manufacturing Firms in Nigeria.

摘要

The study examined the perceptions of major stakeholders towards web-based reporting among manufacturing firms in Nigeria. The study employed descriptive research design. Structured questionnaire was the instrument used in sourcing primary data. The data was analyzed using descriptive statistics, multiple regression, and analysis of variance (ANOVA). The results showed the that web based reporting is more useful and easier to use and that the more successful companies are those companies that are using web in business reporting. There is a favorable attitude towards web-based reporting and a very high intentions to use web in reporting among the stakeholders. The findings on a coefficient of multiple correlation (R= .646 and R-square of .417) implied that 41.7% of the variance is accounted for by the predictor when taking together. Accordingly, the regression results of the coefficient showed that, only performance expectancy and attitude have a positive and significant influence on the behavioral intentions to use web in reporting.