Understanding the Intention to Adopt XBRL: An Environmental Perspective

被引：17

作者：

Henderson, David ^{[1
]}

Sheetz, Steven D. ^{[2
]}

Trinkle, Bradley S. ^{[3
]}

机构：

[1] Univ Mary Washington, Fredericksburg, VA 22401 USA

[2] Virginia Polytech Inst & State Univ, Blacksburg, VA 24061 USA

[3] Mississippi State Univ, Mississippi State, MS 39762 USA

来源：

JOURNAL OF EMERGING TECHNOLOGIES IN ACCOUNTING | 2011年 / 8卷 / 01期

关键词：

XBRL; adoption; institutional theory; standards;

D O I：

10.2308/jeta-10251

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

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.

引用

页码：7 / 30

页数：24

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