Exploring the Role of Technology and Internet Financial Reports on Financial Report Users in Libyan Financial Organizations (original) (raw)

Internet financial reports (IFR) and the associated technology are considered among the most technical issues in Libya financial organizations that encouraged the current study, to better understand the future of financial report users. This has gained widespread acknowledgement in the current literature in recent years, where it became a significant phenomenon in practice. Several kinds of studies on IFRs in several areas have been done in developed countries, while IFR and some factors such as technology (Internet) are still not studied enough in developing countries, especially in public organizations in Libya. This study provides exploratory insight into identifying the aforementioned factors, which may affect the users of financial reports.