“We were the first to support a major is innovation”. Research into the motivations of spanish pioneers in XBRL

Tomás Escobar-Rodríguez and Susana Gago-Rodríguez

Revista de Contabilidad - Spanish Accounting Review, 2012, vol. 15, issue 1, 91-108

Abstract: We conduct a field study to analyse the reasons why pioneers supported the introduction of the Extensible Business Reporting Language (XBRL) from its earliest days in Spain. The Spanish pioneers were able to visualize the possibilities of the XBRL as an effective tool for facilitating the transmission of accounting and related information. At that point in time, innovators had available a limited amount of technical information on XBRL, because it was in the process of development. Hence, their engagement in the introduction of XBRL was based more on intuition than on in-depth knowledge of the technological advantages to be gained from its application. Further, their support for the innovation was active and not passive.

Keywords: pioneers; information technology innovation; diffusion of innovations; XBRL; qualitative research; O31; O33; M15 M40; pioneros; innovación tecnológica; difusión de la innovación; XBRL; investigación cualitativa; O31; O33; M15 M40 (search for similar items in EconPapers)
Date: 2012
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
http://www.sciencedirect.com/science/article/pii/S1138489112700390

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:eee:spacre:v:15:y:2012:i:1:p:91-108

DOI: 10.1016/S1138-4891(12)70039-0

Access Statistics for this article

Revista de Contabilidad - Spanish Accounting Review is currently edited by Bernabé Escobar Pérez

More articles in Revista de Contabilidad - Spanish Accounting Review from Elsevier
Bibliographic data for series maintained by Catherine Liu ().