Understanding the Intention to Adopt XBRL: An Environmental Perspective

No abstract is available for this paper.

• Publication year

  2011

• Venue

  Journal of Emerging Technologies in Accounting

• Publication date

  2011-02-01

• Fields of study

  Business, Computer Science

• Identifiers
  DOI 10.2308/JETA-10251
• External record

  Open on Semantic Scholar

• Source metadata

  Semantic Scholar

• No claims are published for this paper.

• No concepts are published for this paper.

• A Solution Looking for a Problem: Factors Associated with the Non-Adoption of XBRL

  2011cited by this paper
• Does XBRL adoption reduce information asymmetry

  2011cited by this paper
• The Impact of XBRL: A Delphi Investigation

  2011cited by this paper
• The effects of technological turbulence and breadth on supply chain technology acceptance and adoption

  2010cited by this paper
• Translation in XBRL standardization

  2010influential reference
• Environmental and organizational drivers influencing the adoption of VoIP

  2009cited by this paper
• A Delphi Investigation to Explain the Voluntary Adoption of XBRL 1

  2009cited by this paper
• The Effect of System Characteristics, Stage of Adoption, and Experience on Institutional Explanations for ERP Systems Choice

  2009cited by this paper
• Positioning the institutional perspective in information systems research

  2009cited by this paper
• A Delphi Investigation to Explain the Voluntary Adoption of XBRL

  2009cited by this paper
• Why all the changes

  2009cited by this paper
• Costs and benefits of XBRL adoption: early evidence

  2008influential reference
• An exploratory study of chartered accountants’ awareness and understanding of XBRL

  2008cited by this paper
• Do early and voluntary filers of financial information in XBRL format signal superior corporate governance and operating performance?

  2008cited by this paper
• Why Do Firms Adopt E-Procurement Systems? Using Logistic Regression to Empirically Test a Conceptual Model

  2008cited by this paper
• An empirical examination of competing theories to explain continuous disclosure technology adoption intentions using XBRL as the example technology

  2008influential reference
• The Role of XBRL in Enhanced Business Reporting (EBR)

  2008cited by this paper
• Feasibility of More Frequent Reporting: A Field Study Informed Survey of In-Company Accounting and IT Professionals

  2007cited by this paper
• Organizational Adoption of XBRL

  2007influential reference
• Drivers and Inhibitors to XBRL adoption: A Qualitative Approach to Build a Theory in Under-Researched Areas

  2007influential reference
• Innovation diffusion: a stakeholder and social network view

  2007cited by this paper
• Assimilation of enterprise systems: the effect of institutional pressures and the mediating role of top management

  2007cited by this paper
• XBRL: An (Open) Source of Enlightenment or Disillusion?

  2007cited by this paper
• The Predictive Validity of Multiple-Item versus Single-Item Measures of the Same Constructs

  2007cited by this paper
• A Theoretical Framework for Examining the Corporate Adoption Decision Involving XBRL as a Continuous Disclosure Reporting Technology

  2007cited by this paper
• Organizational Buyers' Adoption and Use of B2B Electronic Marketplaces: Efficiency- and Legitimacy-Oriented Perspectives

  2007cited by this paper
• An interorganizational perspective on the use of electronically-enabled supply chains

  2007cited by this paper
• Firm Performance Impacts of Digitally Enabled Supply Chain Integration Capabilities

  2006cited by this paper
• Complex Network-Based Information Systems (CNIS) Standards: Toward an Adoption Model

  2006influential reference
• An Exploratory Study on Adoption of Complex Networked Technologies : The Case of the eXtensible Markup Language ( XML ) Specifications

  2006influential reference
• XBRL: An Impacts Framework and Research Challenge

  2006cited by this paper
• SME adoption of IT: the case of electronic trading systems

  2006influential reference
• Modeling RBRT adoption and its effects on cost of capital

  2005cited by this paper
• The impact of institutional forces on software metrics programs

  2005cited by this paper
• PLS path modeling

  2005cited by this paper
• A Practical Guide To Factorial Validity Using PLS-Graph: Tutorial And Annotated Example

  2005influential reference
• A Cross-Country Investigation of the Determinants of Scope of E-commerce Use: An Institutional Approach

  2004cited by this paper
• Validation Guidelines for IS Positivist Research

  2004cited by this paper
• A model of Internet standards adoption: the case of IPv6

  2004influential reference
• Going Beyond the Dominant Paradigm for Information Technology Innovation Research: Emerging Concepts and Methods

  2004influential reference
• Testing the Technology-to-Performance Chain Model

  2004influential reference
• Business Competence of Information Technology Professionals: Conceptual Development and Influence on IT-Business Partnerships

  2004cited by this paper
• Internet Data Collection

  2004cited by this paper
• Restoring public trust in the accounting profession by developing anti‐fraud education, programs, and auditing

  2004cited by this paper
• Business competence of information technology professionals

  2004cited by this paper
• A Critical Review of Construct Indicators and Measurement Model Misspecification in Marketing and Consumer Research

  2003cited by this paper
• Developing and Validating an Observational Learning Model of Computer Software Training and Skill Acquisition

  2003cited by this paper
• Predicting Intention to Adopt Interorganizational Linkages: An Institutional Perspective

  2003influential reference
• Predicting intention to adopt interorganizational linkages

  2003influential reference
• Scaling Procedures: Issues and Applications

  2003influential reference
• Web-based research: Methodological variables’ effects on dropout and sample characteristics

  2003cited by this paper
• XBRL-Based Financial Reporting: Challenges and Opportunities for Government Accountants

  2002cited by this paper
• Does the Year 2000 XBRL Taxonomy Accommodate Current Business Financial-Reporting Practice?

  2002cited by this paper
• Research Report: Empirical Test of an EDI Adoption Model

  2001influential reference
• Financial Incentives, Personal Information and Drop Out in Online Studies

  2001cited by this paper
• The Role of XBRL in Europe

  2001cited by this paper
• The production and use of semantically rich accounting reports on the Internet: XML and XBRL

  2001cited by this paper
• What's Wrong with the Diffusion of Innovation Theory

  2001cited by this paper
• Index Construction with Formative Indicators: An Alternative to Scale Development

  2001cited by this paper
• Time Flies When You're Having Fun: Cognitive Absorption and Beliefs About Information Technology Usage

  2000influential reference
• Structural Equation Modeling and Regression: Guidelines for Research Practice

  2000cited by this paper
• A Theoretical Extension of the Technology Acceptance Model

  2000cited by this paper
• A Theoretical Extension of the Technology Acceptance Model: Four Longitudinal Field Studies

  2000cited by this paper
• Web Based Knowledge Infrastructures for the Sciences: An Adaptive Document

  2000cited by this paper
• The partial least squares approach for structural equation modeling.

  1998influential reference
• Research Strategies and Tactics

  1998cited by this paper
• Principles of research in behavioral science

  1996cited by this paper
• Graphical Interpretation of Variance Inflation Factors

  1995cited by this paper
• Ecologically Sustainable Organizations: An Institutional Approach

  1995cited by this paper
• Electronic Data Interchange and Small Organizations: Adoption and Impact of Technology

  1995influential reference
• Institutional Factors in Information Technology Innovation

  1994cited by this paper
• Institutional Pressures and Strategic Responsiveness: Employer Involvement in Work-Family Issues

  1994cited by this paper
• Applying Adaptive Structuration Theory to Investigate the Process of Group Support Systems Use

  1992cited by this paper
• “Electronic Copy”

  1992cited by this paper
• Dressing Up Like an Organization: When Psychological Theories Can Explain Organizational Action

  1991cited by this paper
• Development of an Instrument to Measure the Perceptions of Adopting an Information Technology Innovation

  1991cited by this paper
• Research strategies and tactics in industrial and organizational psychology.

  1990cited by this paper
• Perceived Usefulness, Perceived Ease of Use, and User Acceptance of Information Technology

  1989cited by this paper
• Creating Competitive Advantage with Interorganizational Information Systems

  1988cited by this paper
• Technology Adoption in the Presence of Network Externalities

  1986cited by this paper
• Self-Reports in Organizational Research: Problems and Prospects

  1986cited by this paper
• Standardization, Compatibility, and Innovation

  1985cited by this paper
• Dissonance and Action Control

  1985cited by this paper
• The iron cage revisited: institutional isomorphism and collegctive rationality in organizational fie

  1983influential reference
• Evaluating structural equation models with unobservable variables and measurement error.

  1981cited by this paper
• Psychometric Theory (2nd ed), New York: McGraw-Hill.

  1978influential reference
• Micromotives and Macrobehavior

  1978cited by this paper
• Kish, L.: Survey Sampling. John Wiley & Sons, Inc., New York, London 1965, IX + 643 S., 31 Abb., 56 Tab., Preis 83 s.

  1968cited by this paper
• A Theory of Cognitive Dissonance

  1957cited by this paper
• XBRL : Understanding the XML Standard for Business Reporting and Finance

  year unknowncited by this paper

• XBRL Filing in the Indonesian Capital Market: An Exploration of Firms' Responses

  2026cites this paper
• Advancing sustainability disclosure with xBRL to accelerate climate policy for ESG

  2025cites this paper
• Factors affecting the adoption of quality standards in the semiconductor industry: The importance of stakeholder pressures

  2025cites this paper
• Factors influencing the digitalization of sustainability accounting, reporting and disclosure: a systematic literature review

  2024cites this paper
• Institutional theory in accounting information systems research: Shedding light on digital transformation and institutional change

  2024cites this paper
• Isomorphic pressures and XBRL adoption: a meta-analysis with economic level as a moderator

  2024cites this paper
• Adoption of quality standards for corporate greenhouse gas inventories: The importance of other stakeholders

  2023cites this paper
• Standards adoption: A comprehensive multidisciplinary review

  2023cites this paper
• Institutional Drivers of Internet Voting Adoption in Ghana: A Qualitative Exploratory Studies

  2020cites this paper
• Experiences to Voluntarily Adopt Malaysian Business Reporting System MBRS: A Case Study of SMPs

  2020cites this paper
• The Impact of Self-Efficacy on Accountants' Behavioral Intention to Adopt and Use Accounting Information Systems

  2020cites this paper
• Human Factors Affecting XBRL Adoption Success in Lebanese Small to Medium-Sized Enterprises

  2019cites this paper
• Semantic Digital Model Based XBRL for Financial Reporting : Indonesia SMEs Case

  2019cites this paper
• Using Sociological Theories and Concepts in Accounting Information Systems Research: A Framework for Team Research

  2018cites this paper
• The Impact of Senior Management Competencies on the Voluntary Adoption of an Innovative Technology

  2018cites this paper
• The Practitioner's Expectation of Real-Time Reporting: Case of the eXtensible Business Reporting Language (XBRL)

  2017cites this paper
• Integrated Reporting in an Internet and Social Media Communication Environment: Conceptual Insights

  2017cites this paper
• Influence of socio-environmental forces on use of e-learning by teachers in selected tertiary institutions in Oyo state, Nigeria

  2017cites this paper
• XBRL jako narzędzie raportowania finansowego - główne nurty badań empirycznych

  2017cites this paper
• FACULDADE DE ECONOMIA, ADMINISTRAÇÃO E CONTABILIDADE DEPARTAMENTO DE CONTABILIDADE E ATUÁRIA PROGRAMA DE PÓS-GRADUAÇÃO EM CONTABILIDADE E CONTRO LADORIA

  2016cites this paper
• Information Traffic and Information Effectiveness

  2016cites this paper
• Professional Role and Normative Pressure: The Case of Voluntary XBRL Adoption in Germany

  2016cites this paper
• The business value of XBRL reporting for Finnish public organizations

  2015cites this paper
• Emerging Technologies Research in Accounting: JETA's First Decade

  2015cites this paper
• The Progress of XBRL in Europe – Projects, Users and Prospects☆

  2015cites this paper
• Financial Narratives of U.S. Biotechnology Companies Before, During, and After the Great Recession

  2015cites this paper
• The effect of the use of XBRL by the Brazilian Companies in decreasing asymmetry of information

  2014cites this paper
• Faculdade de Economia, Administração e Contabilidade - FEA Departamento de Contabilidade e Atuária - EAC Programa de Pós-graduação em Contabilidade e Controladoria - PGCC

  2014cites this paper
• Firm-Specific Characteristics of the Participants in the SEC's XBRL Voluntary Filing Program

  2014cites this paper
• Investigating factors influencing the adoption of AIS: Libyan accountants’ perspective

  2013cites this paper
• Critical Success Factors Relating to the Adoption of XBRL in Saudi Arabia

  2013influential citation
• The Effect of Internal Auditors' Information Technology Knowledge on Integrated Internal Audits

  2013cites this paper
• 6. A COMPARATIVE STUDY OF ONLINE OFF -CAMPUS COUNSELING FOR ADMISSION TO ENGINEERING INSTITUTIONS IN INDIA

  2013cites this paper
• Readiness of Accountans in XBRL (Evidence from Indonesia)

  year unknowncites this paper