The Role of Chatbots in the Growth of Virtual Businesses in Romania: Implications for Integrated Reporting
Keywords:
Chatbots, Virtual businesses, Digital transformation, Integrated Reporting, Stakeholder communicationAbstract
The present study is looking at how using chatbots influences the evolution of strategic communication skills and the incorporation of extended reporting capabilities into Romanian virtual companies. The study aims to offer an empirical viewpoint on how conversational technologies are affecting communication and organisational governance. Though specialised literature has recorded the impact of digital technologies on organisational relationships, particularly in developing countries, the direct links between the use of integrated reporting and chatbots have not been investigated. Based on data collected from 130 virtual companies in Romania, the study employed a quantitative approach. Structural equation modelling (PLS-SEM) evaluated the direct relationships and mediation effects suggested in the conceptual model, therefore guiding the data analysis. The findings support the idea that chatbots help to build strategic communication capacity by enabling the integration of extended reporting. Strategic communication also partly mediates the relationship between chatbot deployment and corporate reporting. The results offer managers practical advice on how to include conversational tools into reporting strategies and organisational communications. By providing a conceptual model suitable for the setting of developing nations, the study provides a special contribution to the field of research on corporate governance, integrated reporting, and digitalisation in the virtual environment.
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