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Drivers and Inhibitors to XBRL adoption: A Qualitative Approach to Build a Theory in Under-Researched Areas

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  • Indrit Troshani

    (The University of Adelaide, Australia)

  • Sally Rao

    (The University of Adelaide, Australia)

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.

Suggested Citation

  • Indrit Troshani & Sally Rao, 2007. "Drivers and Inhibitors to XBRL adoption: A Qualitative Approach to Build a Theory in Under-Researched Areas," International Journal of E-Business Research (IJEBR), IGI Global Scientific Publishing, vol. 3(4), pages 98-111, October.
    • Handle: RePEc:igg:jebr00:v:3:y:2007:i:4:p:98-111
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    Cited by:

    1. Indrit Troshani & Nick Rowbottom, 2021. "Digital Corporate Reporting: Research Developments and Implications," Australian Accounting Review, CPA Australia, vol. 31(3), pages 213-232, September.
    2. Diego Valentinetti & Michele A. Rea, 2013. "XBRL for Financial Reporting: Evidence on Italian GAAP versus IFRS," Accounting Perspectives, John Wiley & Sons, vol. 12(3), pages 237-259, September.
    3. Adel Ali Yassin Alzyoud & Umair Ahmed & Mahmoud Radhwan Hussein Alzgool & Munwar Hussain Pahi, 2020. "Leaders¡¯ Emotional Intelligence and Employee Retention: Mediation of Job Satisfaction in the Hospitality Industry," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 11(3), pages 1-17, June.
    4. Shan, Yuan George & Troshani, Indrit & Richardson, Grant, 2015. "An empirical comparison of the effect of XBRL on audit fees in the US and Japan," Journal of Contemporary Accounting and Economics, Elsevier, vol. 11(2), pages 89-103.
    5. Troshani, Indrit & Janssen, Marijn & Lymer, Andy & Parker, Lee D., 2018. "Digital transformation of business-to-government reporting: An institutional work perspective," International Journal of Accounting Information Systems, Elsevier, vol. 31(C), pages 17-36.
    6. 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.
    7. Alkhatib, Esra'a & Ojala, Hannu & Collis, Jill, 2019. "Determinants of the voluntary adoption of digital reporting by small private companies to Companies House: Evidence from the UK," International Journal of Accounting Information Systems, Elsevier, vol. 34(C), pages 1-1.

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