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

See all articles by David Lockhart Henderson

David Lockhart Henderson

University of Mary Washington

Steven D. Sheetz

Virginia Polytechnic Institute & State University - Department of Accounting and Information Systems

Brad S. Trinkle

Mississippi State University - School of Accountancy

Date Written: February 1, 2011

Abstract

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

Suggested Citation

Henderson, David Lockhart and Sheetz, Steven D. and Trinkle, Brad S., Understanding the Intention to Adopt XBRL: An Environmental Perspective (February 1, 2011). 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.. Available at SSRN: https://ssrn.com/abstract=1976258 or http://dx.doi.org/10.2139/ssrn.1976258

David Lockhart Henderson (Contact Author)

University of Mary Washington ( email )

1301 College Avenue
Fredericksburg, VA 22401
United States

Steven D. Sheetz

Virginia Polytechnic Institute & State University - Department of Accounting and Information Systems ( email )

Pamplin College of Business
Blacksburg, VA 24061
United States

Brad S. Trinkle

Mississippi State University - School of Accountancy ( email )

Mississippi State, MS 39762
United States

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