Towards Theory Development for Emergent E-Business Innovations: Using Convergent Interviewing to Explore the Adoption of XBRL in Australia

Abstract

<jats:p>The eXtensible Business Reporting Language (XBRL) is an emerging XML-based standard which has the potential to significantly improve the efficiency and effectiveness of intra- and inter-organisational information supply chains in e-business. In this chapter, 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, organisational, and innovation-related factors as they apply to XBRL adoption and diffusion. Contentious factors, such as the role of government organisations, XBRL education and training, and the readiness of XBRL as an innovation, and its supporting software solutions are also examined in detail. Taken together, these discussions constitute an important step towards theory development for emergent e-business innovations. Practical adoptions strategies and their implications are also discussed.</jats:p>