Online reporting: accounting in cybersociety

Purpose – This essay sets out to introduce the special issue. Design/methodology/approach – The essay introduces the focus of the special issue, the manifestation of the phenomenon of online reporting and the issues it engenders in relation to accounting, and briefly reviews the contribution of the articles in the issue. Findings – Finds that the papers in this special issue extend the understanding of the interface between online reporting and accounting. Originality/value – The essay locates the contributions of the issue within a problematic, whereby online reporting is understood critically, interpretively and contextually in terms of its actualities and potentialities.