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

Citations

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  1. Wafa Sassi & Hakim Ben Othman & Khaled Hussainey, 2024. "The determinants of eXtensible Business Reporting Language (XBRL) adoption: a cross-country study," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 21(2), pages 175-192, June.
  2. Kašćelan, Ljiljana & Lazović, Vujica & Đuričković, Tamara & Rondović Biljana, 2018. "Analysis of the Diffusion of E-services in Public Sector Using the Decision Tree Method," Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference (2018), Split, Croatia, in: Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference, Split, Croatia, 6-8 September 2018, pages 38-48, IRENET - Society for Advancing Innovation and Research in Economy, Zagreb.
  3. Pham Quoc Thuan & Nguyen Vinh Khuong & Nguyen Duong Cam Anh & Nguyen Thi Xuan Hanh & Vo Huynh Anh Thi & Tieu Ngoc Bao Tram & Chu Gia Han, 2022. "The Determinants of the Usage of Accounting Information Systems toward Operational Efficiency in Industrial Revolution 4.0: Evidence from an Emerging Economy," Economies, MDPI, vol. 10(4), pages 1-19, April.
  4. Fábio Albuquerque & Paula Gomes Dos Santos, 2023. "Recent Trends in Accounting and Information System Research: A Literature Review Using Textual Analysis Tools," FinTech, MDPI, vol. 2(2), pages 1-27, April.
  5. Khayer, Abul & Talukder, Md. Shamim & Bao, Yukun & Hossain, Md. Nahin, 2020. "Cloud computing adoption and its impact on SMEs’ performance for cloud supported operations: A dual-stage analytical approach," Technology in Society, Elsevier, vol. 60(C).
  6. Eierle, Brigitte & Ojala, Hannu & Penttinen, Esko, 2014. "XBRL to enhance external financial reporting: Should we implement or not? Case Company X," Journal of Accounting Education, Elsevier, vol. 32(2), pages 160-170.
  7. Muhammad Khairi Amairuddin & Mohammed Hariri Bakri & Nor Aslily Sarkam, 2026. "Determinants of Technology Acceptance for the Malaysian Business Reporting System (MBRS) among Company Secretaries: A Scoping Review," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 10(6), pages 19068-19078, June.
  8. Nur Raihana Mohd Sallem & Nor Haliza Che Hussain & Siti Nasuha Muhmad & Che Ku Hisam Che Ku Kassim, 2025. "Flexible Work Revolution among Accountants in Malaysia: Challenges and Benefits," Information Management and Business Review, AMH International, vol. 17(1), pages 223-232.
  9. Kassem, Mohamd & Ahmed, Ahmed Louay, 2022. "Digital transformation through Building Information Modelling: Spanning the macro-micro divide," Technological Forecasting and Social Change, Elsevier, vol. 184(C).
  10. Kumar, Satish & Marrone, Mauricio & Liu, Qi & Pandey, Nitesh, 2020. "Twenty years of the International Journal of Accounting Information Systems: A bibliometric analysis," International Journal of Accounting Information Systems, Elsevier, vol. 39(C).
  11. Azmi, Anna & Sapiei, Noor Sharoja & Mustapha, Mohd Zulkhairi & Abdullah, Mazni, 2016. "SMEs' tax compliance costs and IT adoption: the case of a value-added tax," International Journal of Accounting Information Systems, Elsevier, vol. 23(C), pages 1-13.
  12. Abdalwali Lutfi & Saleh Nafeth Alkelani & Malak Akif Al-Khasawneh & Ahmad Farhan Alshira’h & Malek Hamed Alshirah & Mohammed Amin Almaiah & Mahmaod Alrawad & Adi Alsyouf & Mohamed Saad & Nahla Ibrahim, 2022. "Influence of Digital Accounting System Usage on SMEs Performance: The Moderating Effect of COVID-19," Sustainability, MDPI, vol. 14(22), pages 1-23, November.
  13. Marcia Mkansi, 2022. "E-business adoption costs and strategies for retail micro businesses," Electronic Commerce Research, Springer, vol. 22(4), pages 1153-1193, December.
  14. Lucena, João Paulo Oliveira & Sampaio, Raquel Menezes Bezerra, 2025. "Does municipality size matter? The impact of introducing the electronic consumer invoice (NFC-e)," Economic Analysis and Policy, Elsevier, vol. 87(C), pages 1763-1781.
  15. 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.
  16. Thi Ha Uyen Tran & Kwok Hung Lau & Chin Eang Ong, 2025. "Social sustainability practice innovation diffusion and its relationship to organizational improvement: A mechanism for Vietnamese handicraft companies," Asia Pacific Journal of Management, Springer, vol. 42(3), pages 1225-1262, September.
  17. Abdalwali Lutfi & Ahmad Farhan Alshira’h & Malek Hamed Alshirah & Manaf Al-Okaily & Hamza Alqudah & Mohamed Saad & Nahla Ibrahim & Osama Abdelmaksoud, 2022. "Antecedents and Impacts of Enterprise Resource Planning System Adoption among Jordanian SMEs," Sustainability, MDPI, vol. 14(6), pages 1-18, March.
  18. 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.
  19. Doaa M. Bamasoud & Noorminshah A. Iahad & Azizah Abdul Rahman, 2014. "Academic Researchers’ Absorptive Capacity Influence on Collaborative Technologies Acceptance for Research Purpose: Pilot Study," Modern Applied Science, Canadian Center of Science and Education, vol. 8(6), pages 161-161, December.
  20. Marek Z. Reformat & Ronald R. Yager & Nhuan D. To, 2018. "Defining personalized concepts for XBRL using iPAD‐drawn fuzzy sets," Intelligent Systems in Accounting, Finance and Management, John Wiley & Sons, Ltd., vol. 25(2), pages 73-85, April.
  21. Olakunle Jayeola & Shafie Sidek & Azmawani Abd Rahman & Anuar Shar Bali Mahomed & Hu Jimin, 2020. "Contextual Factors and Strategic Consequences of Cloud Enterprise Resource Planning (ERP) Adoption in Malaysian Manufacturing SMEs: A Conceptual Framework," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(3), pages 176-201.
  22. Nischay Kumar Upamannyu & Sneha Rajput & S. S. Bhakar, 2023. "Antecedents of Customer Loyalty and Word of Mouth: A Study on Consumer Durables in Emerging Economies," FIIB Business Review, , vol. 12(4), pages 439-458, December.
  23. Abdalwali Lutfi & Akif Lutfi Al-Khasawneh & Mohammed Amin Almaiah & Adi Alsyouf & Mahmaod Alrawad, 2022. "Business Sustainability of Small and Medium Enterprises during the COVID-19 Pandemic: The Role of AIS Implementation," Sustainability, MDPI, vol. 14(9), pages 1-20, April.
  24. Gianluca Vagnani & Corrado Gatti & Luca Proietti, 2019. "A conceptual framework of the adoption of innovations in organizations: a meta-analytical review of the literature," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 23(4), pages 1023-1062, December.
  25. 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.
  26. Miścikowska Daria, 2022. "An Exploratory Study on Preparers’ Perception of ESEF Reporting: Evidence from the Warsaw Stock Exchange," Folia Oeconomica Stetinensia, Paradigm, vol. 22(1), pages 191-218, June.
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