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Type: Journal article
Title: Drivers and inhibitors to XBRL adoption
Author: Troshani, I.
Rao Hill, S.
Citation: International Journal of E-Business Research, 2007; 3(4):98-111
Publisher: Idea Group Publishing
Issue Date: 2007
ISSN: 1548-1131
Statement of
Troshani, Indrit; Rao, Sally
Abstract: The eXtensible business reporting language is an XML-based standard, which has the potential to significantly improve the efficiency and effectiveness of intra- and inter-organizational information supply chain. In this article, we present the case for using convergent interviews as an appropriate and efficient method for modelling factors impacting the adoption of emerging and under-researched innovations, such as XBRL. Using this method, we identify environmental, organizational and innovation-related factors as they apply to XBRL adoption and diffusion. Contentious factors, such as the role of government organizations, XBRL education and training, and the readiness of XBRL as an innovation and its supporting software solutions is examined in more detail. Further, practical adoptions strategies and their implications are also discussed.
Description: IGI Global - All Rights Reserved ©2001-2008
RMID: 0020074820
DOI: 10.4018/jebr.2007100106
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Appears in Collections:Business School publications

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