The determinants of XBRL adoption: a meta-analysis

IF 1.2 Q3 BUSINESS, FINANCE

International Journal of Managerial and Financial Accounting Pub Date : 2020-04-27 DOI:10.1504/ijmfa.2020.10028994

Mohssen El Ansary, Mourad Oubrich, Beatrice Orlando, Fabio Fiano

引用次数: 7

Abstract

eXtensible Business Reporting Language (XBRL) is a new technology revolutionising the world of business information. Past studies attempt explaining what are the factors, such as drivers and inhibitors, able to exert influence over the adoption of this technology. To date, findings seem contrasting. This fragmented panorama provides the opportunity to current study, which purpose is to provide a fine-tuned meta-analysis of determinants of XBRL adoption, by cross-checking the results of 18 prior contributions. Originally, we group determinants of XBRL adoption into three main species of factors: the perceived usability related to the technical dimension (perceived ease-of-use and perceived usefulness - technology acceptance model). The second dimension includes environmental factors (normative pressure). The third dimension is formed by the organisational aspect, composed by the managerial attitude and organisational expertise. The output of this study is an original conceptual framework that we will test in the Moroccan context.

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采用XBRL的决定因素:一项元分析

可扩展商业报告语言（XBRL）是一种新技术，它彻底改变了商业信息的世界。过去的研究试图解释哪些因素，如驱动因素和抑制剂，能够对这项技术的采用产生影响。迄今为止，研究结果似乎形成了鲜明对比。这一支离破碎的全景图为当前的研究提供了机会，其目的是通过交叉检查18项先前贡献的结果，对XBRL采用的决定因素进行微调的荟萃分析。最初，我们将XBRL采用的决定因素分为三类主要因素：与技术维度相关的感知可用性（感知易用性和感知有用性-技术接受模型）。第二个维度包括环境因素（规范压力）。第三个维度由组织方面形成，由管理态度和组织专业知识组成。这项研究的成果是一个原始的概念框架，我们将在摩洛哥的背景下进行测试。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

International Journal of Managerial and Financial Accounting BUSINESS, FINANCE-

CiteScore

2.10

自引率

7.10%

发文量

期刊介绍： IJMFA covers all aspects of managerial and financial accounting. The key difference between managerial and financial accounting is that managerial accounting information is aimed at helping managers within the organisation, while financial accounting is aimed at providing information to external parties. In today''s advanced manufacturing environment, various issues arise for accounting standard-setting practicing professionals. Solving the separate issues of managerial and financial accounting is a significant challenge, and IJMFA assists researchers in overcoming these challenges in an efficient, effective manner.