Understanding the Intention to Adopt XBRL: An Environmental Perspective
Henderson, D.L.; S. Shhetz, and B.S. Trinkle. 2012. Understanding the Intention to Adopt XBRL: An Environmental Perspective. Journal of Emerging Technologies in Accounting. Vol. 8.
46 Pages Posted: 24 Dec 2011 Last revised: 20 Jul 2014
Date Written: February 1, 2011
Based on a survey of 52 U.S.-based organizations, this study investigates the influence of perceptions of environmental factors on an organization’s intention to adopt XBRL, after controlling for the SEC mandate. Reflecting the view of XBRL as both a technical innovation and a standard for financial reporting, the selection of environmental factors was derived from institutional theory and from the standards adoption literature. The results suggest that perceived mimetic and normative pressures as well as perceptions of network technologies and related technologies that facilitate the use of XBRL exert a significant positive influence on XBRL adoption even after controlling for the effects of the SEC mandate.
Keywords: XBRL, adoption, institutional theory, standards
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