Institutionalisation of XBRL in the USA and UK

被引：7

作者：

Abdullah, Aminah ^{[1
]}

Khadaroo, Iqbal ^{[2
]}

Shaikh, Junaid ^{[3
]}

机构：

[1] Belfast Metropolitan Coll, B Gerald Moag Campus, Belfast BT1 1HS, Antrim, North Ireland

[2] Queens Univ Belfast, QUB Management Sch, Belfast BT7 1NN, Antrim, North Ireland

[3] Curtin Univ Technol, Dept Accounting, Sch Business, Miri 98009, Sarawak, Malaysia

来源：

INTERNATIONAL JOURNAL OF MANAGERIAL AND FINANCIAL ACCOUNTING | 2009年 / 1卷 / 03期

关键词：

eXtensible Business Reporting Language; XBRL; USA; UK; institutional theory; regulation;

D O I：

10.1504/IJMFA.2009.025057

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

This paper examines the institutionalisation of extensible business reporting language (XBRL) in the USA and UK. It finds that there are variations in the adoption of XBRL, primarily arising from institutional differences and support between the two countries. XBRL seems to have taken deeper root in the USA than the UK primarily because of the relatively stronger institutional 'coercive' pressures. We argue that 'normative' pressures, from the accounting profession, only play a supportive role in the institutionalisation process but do not determine XBRL adoption. Thus, we conclude that mandating XBRL by regulators and obtaining greater support from the accounting profession, software developers and other interest groups are required for the future success of XBRL.

引用

页码：292 / 304

页数：13

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