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XBRL Acceptance in India: A Behavioral Study

Author

Listed:
  • Chouhan, Vineet

    (Assistant Professor, School of Management, Sir Padampat Singhania University, Bhatewar, Udaipur, INDIA)

  • Goswami, Shubham

    (Assistant Professor, School of Management, Sir Padampat Singhania University, Bhatewar, Udaipur, INDIA)

Abstract

XBRL is fast becoming the new paradigm for reporting of financial information digitally. XBRL brings structure to business information with a comprehensive description and contextual information for advanced analysis. It enhances the efficiency of financial reporting, accuracy, timeliness, and reliability of financial data. Many Indian companies still resist using it. The present research uses the technology acceptance model to analyze financial experts' perceptions regarding accepting XBRL as a reporting method. The result revealed that using XBRL increases productivity but interacting with the XBRL requires a lot of mental effort. These findings can be an empirical and theoretical foundation to accelerate the adoption of XBRL in India.

Suggested Citation

  • Chouhan, Vineet & Goswami, Shubham, 2015. "XBRL Acceptance in India: A Behavioral Study," American Journal of Trade and Policy, Asian Business Consortium, vol. 2(2), pages 71-78.
    • Handle: RePEc:ris:ajotap:0110
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    Citations

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    Cited by:

    1. Roslee Uyob & Ku Maisurah Ku Bahador & Ram Al Jaffri Saad, 2023. "Do Incentives Matter in Persuading Companies to Embrace Advanced Reporting Standards Voluntarily?," Foresight and STI Governance (Foresight-Russia till No. 3/2015), National Research University Higher School of Economics, vol. 17(2), pages 36-48.
    2. Wafa Sassi & Hakim Ben Othman & Khaled Hussainey, 2023. "The determinants of eXtensible Business Reporting Language (XBRL) adoption : a cross-country study," Post-Print hal-04191489, HAL.

    More about this item

    Keywords

    XBRL; financial reporting; technology acceptance; India;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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