Gestion de contenu et analyse des sites Internet: Perspectives des parties prenantes et de la contingence.

摘要

The Internet contributes to organizations transparency on financial market by allowing a vast group of stakeholders to be reached quickly. They can use the Internet as a strategic tool to set themselves apart from their competitors. They can use it as a way to maintain relations with their stakeholders. Research in accounting had mainly focused on web site content analysis, on the content determinants, and, to a lesser extent, on a description of certain aspects of the Internet communication process. Internet practices are thus dependent upon economic and cultural contexts; stakeholders' needs are not considered in an optimal manner. The incorporation of the Internet strategy into the overall communication strategy has some weaknesses. Managers have not much knowledge of the work performed by auditors to add credibility to information disclosed on web sites.; The aim of this study is to provide an overview of how companies are managing their web site content and to see to what extent content is affected. We examine how different stakeholders and contextual factors influence structures related to web site content management. We also analyse the relationship between this and the web site content.; Our theoretical discussion is based on stakeholder and contingency perspectives. Under the configurational contingency approach, we propose that a higher content index results from a proper fit between contextual and structural factors and from a multiple stakeholder orientation. Under the cartesian contingency approach, we propose that contextual factors influence web site content both directly and indirectly due to structural factors.; A mail survey sent to the web site managers of 551 organizations incorporated in Canada resulted in a 32.7% response rate. The web sites of the 180 companies taking part in the study were analysed based on a list of 161 items composing the content index.; Results indicate that stakeholder orientation, the size of the organization and business sector influence the web site content. Some structures affect specific content. Top management support and the resources allocated to web sites determine to what extent structures are developed. There are gaps between stakeholder orientation, site objectives and site content. Boards of directors and auditors are not very involved in the Internet communication process. Overall, research avenues are evolving in the area of corporate governance, auditing and strategy.