Financial disclosure in an electronic accounting environment. A case of Tobacco Sales Limited · Electronic Theses and Dissertations

Author

Gatsi, Allan

Title

Financial disclosure in an electronic accounting environment. A case of Tobacco Sales
Limited

Abstract

Individuals and companies now have unprecedented access and sharing of financial data because of technological advancements. Transparency and sustainability, on the other hand, have remained a problem even in the current era of technology, even though firms may now disclose more information to stakeholders on a more frequent basis. This study studied the determinants that should be addressed in financial disclosures in an electronic accounting environment using a variety of theoretical views on corporate reporting and disclosure, including legitimacy, stakeholder, and signalling theories. A case of Tobacco Sales Limited (TSL). Employees of TSL Limited provided information, as well as information from the company's websites. The findings show that the size of the firm, liquidity, and wealth are important explanatory variables for the amount of electronic financial disclosure, and the researcher attempt to provide some recommendations to improve corporate disclosures, which have lately become a source of worry. According to the study, other factors like age and the amount of electronic financial disclosure showed no meaningful link. There are no previous studies on electronic financial disclosure in Zimbabwe's tobacco business that the researcher is aware of. Hence, this researchin g provides told then scarce literature on electronic financial disclosure in Zimbabwe and the rest of Southern Africa, especially in the tobacco industry. This study's conclusions are likely to help a variety of stakeholders, including companies, legislators, and investors. Firms that participate in the research can compare theirelectronic financial disclosure and financial reporting processes and take steps to improve their visibility among investors. To make well-informed financial decisions, investors need information. The results of this study can help them figure out which company qualities are linked to more electronic financial disclosures, saving them time when evaluating investment possibilities.

Date

2022

Publisher

BUSE

Keywords

Financial disclosure

Electronic accounting

Supervisor

Ngwende, O