Characteristics of XBRL adoption in Germany

Carsten Felden ()

Metrika: International Journal for Theoretical and Applied Statistics, 2011, vol. 22, issue 2, 186 pages

Abstract: The distribution of the eXtensible Business Reporting Language (XBRL) is globally driven by the growing information needs of stakeholders in and around enterprises and by the mandatory reporting requirements of public entities. The aim of this paper is to show the adoption level and the impact parameters of the adoption of the XBRL standard in Germany and to compare it with the adoption of other information and communication standards. In order to gain knowledge and an understanding of this topic, managers from different business units used a survey based on institutional theory and the technology acceptance model. The results are discussed in terms of the lessons learned in the context of diffusion research. It is shown that the influence of social groups and top management leadership determine the level of XBRL adoption. The positive arguments for XBRL seem to be underrepresented or provide insufficient reasons for adoption. Comparisons with the adoption of other information and communication standards show differences in the parameters which influence adoption. Copyright Springer Verlag 2011

Keywords: XBRL; Adoption; TAM; Institutional theory (search for similar items in EconPapers)
Date: 2011
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Citations: View citations in EconPapers (2)

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Persistent link: https://EconPapers.repec.org/RePEc:spr:metrik:v:22:y:2011:i:2:p:161-186

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DOI: 10.1007/s00187-011-0134-7

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