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Unlocking the potential: investigating key factors in adopting digital reporting effectively

Sanjay Gupta et al.

International Journal of Managerial and Financial Accounting2025https://doi.org/10.1504/ijmfa.2026.150661article
AJG 2ABDC B
Weight
0.50

Abstract

In the age of rapid technological progress, digital corporate reporting has emerged as a crucial tool, offering timely, transparent information that fosters trust and informed decision-making in today's business landscape. This research seeks to identify and prioritise the key criteria and sub-criteria influencing organisations' decisions to embrace digital corporate reporting. We selected a panel of 25 experts from leading NIFTY 50 firms using purposive sampling. Employing an empirical and descriptive research approach, we utilised the fuzzy analytic hierarchy process (fuzzy-AHP) technique to rank criteria and sub-criteria associated with digital corporate reporting adoption. Our findings highlight the critical role of the technological context (global weight - 27.67%) influencing the adoption of digital reporting practices. Furthermore, the firm's information environment (global weight - 18.21%) and organisational context (global weight - 17.83%) emerged as significant factors, emphasising their impact on the adoption process. Additionally, top five influential sub-criteria affecting digital reporting adoption are compatibility (global weight - 0.0867%), corporate infrastructure requirements (global weight - 0.0836%), complexity (global weight - 0.0709%), reduced cost of capital (global weight - 0.0542%), and improvements in the firm's stock liquidity (global weight - 0.0523%). These findings offer actionable insights for organisations to effectively address these factors, thereby increasing the likelihood of successful adoption.

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https://doi.org/https://doi.org/10.1504/ijmfa.2026.150661

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@article{sanjay2025,
  title        = {{Unlocking the potential: investigating key factors in adopting digital reporting effectively}},
  author       = {Sanjay Gupta et al.},
  journal      = {International Journal of Managerial and Financial Accounting},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.1504/ijmfa.2026.150661},
}

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Unlocking the potential: investigating key factors in adopting digital reporting effectively

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.