IDEAS home Printed from https://ideas.repec.org/a/taf/tjisxx/v7y1998i2p77-89.html
   My bibliography  Save this article

The impact of information technology on information asymmetry

Author

Listed:
  • Z Xiao
  • P L Powell
  • J H Dodgson

Abstract

While much research has been undertaken on the impact and consequences of information systems on direct users of the systems and on their organizations, comparatively little recent work has addressed the impact on users of the information. For instance, accounting is the most widespread quantitative information system in use and one which has been profoundly affected by information technology (IT). Yet, existing studies of the impact of IT on accounting focus only on accountants themselves and internal financial reporting and they ignore external users of accounting information. As a first step toward a broader perspective, this paper empirically examines the effect of IT use on the information asymmetry (IA) between managers and external users by contrasting the role of IT in internal and external reporting. The paper suggests that IA has been aggravated, and IT use has played a role in this exacerbation. The implication is that the effect of IT use in accounting is not confined to accountants and individual organizations but extends to external stakeholders.

Suggested Citation

  • Z Xiao & P L Powell & J H Dodgson, 1998. "The impact of information technology on information asymmetry," European Journal of Information Systems, Taylor & Francis Journals, vol. 7(2), pages 77-89, June.
    • Handle: RePEc:taf:tjisxx:v:7:y:1998:i:2:p:77-89
    DOI: 10.1057/palgrave.ejis.3000291
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1057/palgrave.ejis.3000291
    Download Restriction: Access to full text is restricted to subscribers.
    File URL: https://libkey.io/10.1057/palgrave.ejis.3000291?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:taf:tjisxx:v:7:y:1998:i:2:p:77-89. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Chris Longhurst (email available below). General contact details of provider: http://www.tandfonline.com/tjis .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.