Drivers and Inhibitors to XBRL adoption: A Qualitative Approach to Build a Theory in Under-Researched Areas

Indrit Troshani and Sally Rao
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Indrit Troshani: The University of Adelaide, Australia
Sally Rao: The University of Adelaide, Australia

International Journal of E-Business Research (IJEBR), 2007, vol. 3, issue 4, 98-111

Abstract: The eXtensible business reporting language is an XML-based standard, which has the potential to significantly improve the efficiency and effectiveness of intra- and inter-organizational information supply chain. In this article, we present the case for using convergent interviews as an appropriate and efficient method for modelling factors impacting the adoption of emerging and under-researched innovations, such as XBRL. Using this method, we identify environmental, organizational and innovation-related factors as they apply to XBRL adoption and diffusion. Contentious factors, such as the role of government organizations, XBRL education and training, and the readiness of XBRL as an innovation and its supporting software solutions is examined in more detail. Further, practical adoptions strategies and their implications are also discussed.

Date: 2007
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Persistent link: https://EconPapers.repec.org/RePEc:igg:jebr00:v:3:y:2007:i:4:p:98-111

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