XBRL Acceptance in India: A Behavioral Study

Vineet Chouhan and Shubham Goswami
Additional contact information
Vineet Chouhan: Assistant Professor, School of Management, Sir Padampat Singhania University, Bhatewar, Udaipur, INDIA
Shubham Goswami: Assistant Professor, School of Management, Sir Padampat Singhania University, Bhatewar, Udaipur, INDIA

American Journal of Trade and Policy, 2015, vol. 2, issue 2, 71-78

Abstract: XBRL is fast becoming the new paradigm for reporting of financial information digitally. XBRL brings structure to business information with a comprehensive description and contextual information for advanced analysis. It enhances the efficiency of financial reporting, accuracy, timeliness, and reliability of financial data. Many Indian companies still resist using it. The present research uses the technology acceptance model to analyze financial experts' perceptions regarding accepting XBRL as a reporting method. The result revealed that using XBRL increases productivity but interacting with the XBRL requires a lot of mental effort. These findings can be an empirical and theoretical foundation to accelerate the adoption of XBRL in India.

Keywords: XBRL; financial reporting; technology acceptance; India (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2015
References: Add references at CitEc
Citations: View citations in EconPapers (3)

Downloads: (external link)
https://abc.us.org/ojs/index.php/ajtp/article/view/385/799 Full text (application/pdf)

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:ris:ajotap:0110

Access Statistics for this article

American Journal of Trade and Policy is currently edited by Charles A. Rarick

More articles in American Journal of Trade and Policy from Asian Business Consortium Asian Business Consortium, 10-B-6, Darussalam Tower, Mirpur Road, Dhaka-1216, Bangladesh.
Bibliographic data for series maintained by Alim Al Ayub Ahmed ( this e-mail address is bad, please contact ).