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Institutionalising XBRL for financial reporting: resorting to regulation

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  • Indrit Troshani
  • Lee D. Parker
  • Andy Lymer

Abstract

By integrating and streamlining financial information within and among various organisations, eXtensible Business Reporting Language (XBRL) has been developed with a view to enhancing the efficiency, accuracy, and transparency of corporate accounting information. Taking an inter-organisational focus, this paper investigates the process of how XBRL was institutionalised. It explains and offers insights on how institutional arrangements emerge and become relevant as heterogeneous organisations consider adopting accounting innovations while evidence concerning their benefits is unavailable. The original and overall contribution of this study is that it improves current understanding of coal-face actors' perceptions, behaviours, and strategies as they interact in the organisational field and become engaged in developing accounting innovations to produce the macro-level observations documented in existing institutional theory studies.

Suggested Citation

  • Indrit Troshani & Lee D. Parker & Andy Lymer, 2015. "Institutionalising XBRL for financial reporting: resorting to regulation," Accounting and Business Research, Taylor & Francis Journals, vol. 45(2), pages 196-228, February.
    • Handle: RePEc:taf:acctbr:v:45:y:2015:i:2:p:196-228
    DOI: 10.1080/00014788.2014.980772
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    Cited by:

    1. Valentinetti, Diego & Flores Muñoz, Francisco, 2021. "Internet of things: Emerging impacts on digital reporting," Journal of Business Research, Elsevier, vol. 131(C), pages 549-562.
    2. Atanasov, Atanas, 2022. "Digitalization Of The Corporate Reporting In Europe - Evidence From Bulgarian Wood Based Industry," MPRA Paper 114372, University Library of Munich, Germany.
    3. 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.
    4. Indrit Troshani & Nick Rowbottom, 2021. "Digital Corporate Reporting: Research Developments and Implications," Australian Accounting Review, CPA Australia, vol. 31(3), pages 213-232, September.
    5. Gostimir Dejan, 2015. "XBRL Standard for Financial Reporting in Croatia: Current State and Perspectives," Business Systems Research, Sciendo, vol. 6(2), pages 31-40, September.
    6. van de Kaa, Geerten & Janssen, Marijn & Rezaei, Jafar, 2018. "Standards battles for business-to-government data exchange: Identifying success factors for standard dominance using the Best Worst Method," Technological Forecasting and Social Change, Elsevier, vol. 137(C), pages 182-189.
    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.
    8. Rowbottom, N. & Locke, J. & Troshani, I., 2021. "When the tail wags the dog? Digitalisation and corporate reporting," Accounting, Organizations and Society, Elsevier, vol. 92(C).

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