Institutionalisation of XBRL in the USA and UK

Aminah Abdullah, Iqbal Khadaroo and Junaid Shaikh

International Journal of Managerial and Financial Accounting, 2009, vol. 1, issue 3, 292-304

Abstract: This paper examines the institutionalisation of extensible business reporting language (XBRL) in the USA and UK. It finds that there are variations in the adoption of XBRL, primarily arising from institutional differences and support between the two countries. XBRL seems to have taken deeper root in the USA than the UK primarily because of the relatively stronger institutional 'coercive' pressures. We argue that 'normative' pressures, from the accounting profession, only play a supportive role in the institutionalisation process but do not determine XBRL adoption. Thus, we conclude that mandating XBRL by regulators and obtaining greater support from the accounting profession, software developers and other interest groups are required for the future success of XBRL.

Keywords: eXtensible Business Reporting Language; XBRL institutionalisation; USA; UK; institutional theory; regulation; United States; United Kingdom; accounting. (search for similar items in EconPapers)
Date: 2009
References: Add references at CitEc
Citations: View citations in EconPapers (2)

Downloads: (external link)
http://www.inderscience.com/link.php?id=25057 (text/html)
Access to full text is restricted to subscribers.

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:ids:injmfa:v:1:y:2009:i:3:p:292-304

Access Statistics for this article

More articles in International Journal of Managerial and Financial Accounting from Inderscience Enterprises Ltd
Bibliographic data for series maintained by Sarah Parker ().