AFFECTING FACTORS ON XBRL ADOPTION

Malihe Rostami and Mahmoud Dehghan Nayeri
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Malihe Rostami: Management Department, University of Grenoble, France.
Mahmoud Dehghan Nayeri: Management and Economics Department, Tarbiat Modares University, Iran.

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Abstract: Nowadays one current new technology in financial issues is XBRL (eXtensible Business Reporting Language). Actually, XBRL is a language based on XML (eXtensible Mark-up Language) to transfer data and financial reports on the internet. All shareholders, stakeholders, competitors and public users want to know more about an organization for any usage and this kind of language can facilitate the knowledge discovery procedure. This paper aims to identify affecting factors on XBRL Adoption within firms such as environmental, organizational, and technological and knowhow. Environmental factors refer to the firm's area and surrounding elements. Organizational factors are firm's resources and structure while Technological factors refer to firm's internal and external technologies and finally Knowhow are considered as human knowledge and skills. To this aim, at first, based on deep literature review, effective factors on XBRL Adoption scrutinized and based on survey method through SEM analysis, the most important factors as an adoption model defined. Results classified the main hinders and success factors on XBRL adoption for use of the firms who are stepping to XBRL adoption according to lateral mandatory financial reporting standards.

Date: 2015-04-09
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Published in Journal of Global Economics, Management and Business Research, 2015, 2 (4), pp.171-181

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