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

Dave Henderson, Steven D. Sheetz and Brad S. Trinkle

International Journal of Accounting Information Systems, 2012, vol. 13, issue 2, 109-140

Abstract: Prior research has investigated organizational adoption of inter-organizational Information Technology (IT) using the Technological–Organizational–Environmental (TOE) framework. While that research has yielded important insights into the adoption of inter-organizational IT, new technologies, such as XBRL, can be used inter-organizationally or internally. As such, testing the TOE framework in both an internal and inter-organizational context is vital because the independent variables explaining internal adoption may be different from those explaining inter-organizational adoption. Using XBRL as a representative example, the TOE framework is used in this study to investigate XBRL adoption for both internal and inter-organizational purposes. The results suggest that the drivers of internal adoption differ from those of inter-organizational adoption. Based on these results, we encourage future research to consider whether the significance of technological, organizational, and environmental variables change based on whether a technology is adopted internally or inter-organizationally. From a practical perspective, the findings can help professional associations encourage adoption of XBRL.

Keywords: XBRL; Adoption; Diffusion of innovation theory; Adoption (search for similar items in EconPapers)
Date: 2012
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Citations: View citations in EconPapers (23)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:ijoais:v:13:y:2012:i:2:p:109-140

DOI: 10.1016/j.accinf.2012.02.001

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