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The determinants of inter-organizational and internal in-house adoption of XBRL: A structural equation model

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  • Henderson, Dave
  • Sheetz, Steven D.
  • Trinkle, Brad S.

Abstract

Prior research has investigated organizational adoption of inter-organizational Information Technology (IT) using the Technological–Organizational–Environmental (TOE) framework. While that research has yielded important insights into the adoption of inter-organizational IT, new technologies, such as XBRL, can be used inter-organizationally or internally. As such, testing the TOE framework in both an internal and inter-organizational context is vital because the independent variables explaining internal adoption may be different from those explaining inter-organizational adoption. Using XBRL as a representative example, the TOE framework is used in this study to investigate XBRL adoption for both internal and inter-organizational purposes. The results suggest that the drivers of internal adoption differ from those of inter-organizational adoption. Based on these results, we encourage future research to consider whether the significance of technological, organizational, and environmental variables change based on whether a technology is adopted internally or inter-organizationally. From a practical perspective, the findings can help professional associations encourage adoption of XBRL.

Suggested Citation

  • Henderson, Dave & Sheetz, Steven D. & Trinkle, Brad S., 2012. "The determinants of inter-organizational and internal in-house adoption of XBRL: A structural equation model," International Journal of Accounting Information Systems, Elsevier, vol. 13(2), pages 109-140.
    • Handle: RePEc:eee:ijoais:v:13:y:2012:i:2:p:109-140
    DOI: 10.1016/j.accinf.2012.02.001
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