Analysis of decision makers’ perceptions of XBRL prior to adoption
Bakajic, Misa (2015)
Metropolia Ammattikorkeakoulu
2015
Creative Commons Attribution-NonCommercial-ShareAlike 1.0 Finland
Julkaisun pysyvä osoite on
https://urn.fi/URN:NBN:fi:amk-2015111716586
https://urn.fi/URN:NBN:fi:amk-2015111716586
Tiivistelmä
XBRL (eXtensible Business Markup Language) is an electronic standard which can be used to enhance the meaning and context of business data during information transfer. Successful implementation of XBRL requires the investment of company resources as well as careful planning.
The purpose of this research was to discover the perceptions of decision makers from firms that are considering the potential implementation XBRL. The research was conducted utilizing qualitative research techniques and it relied on convergent interviews to reveal the perceptions of decision makers.
The motivation behind this research topic was to reveal how XBRL was perceived by decision makers operating in an environment where the standard was not yet mandated. The research results allow stakeholders and advocates of XBRL to understand the potential drivers and inhibitors to future adoption. Additionally, companies considering adoption could gain insight into factors which could influence the diffusion of XBRL in the local business environment.
The main findings demonstrate that the perceptions of decision makers with regard to XBRL adoption can be shaped by both internal and external sources. Factors related to technology, organization and the environment emerge as the most influential to the future consideration of XBRL by decision makers. Furthermore, the role of the government as a facilitator is revealed as significant in shaping the perceptions of decision makers.
The purpose of this research was to discover the perceptions of decision makers from firms that are considering the potential implementation XBRL. The research was conducted utilizing qualitative research techniques and it relied on convergent interviews to reveal the perceptions of decision makers.
The motivation behind this research topic was to reveal how XBRL was perceived by decision makers operating in an environment where the standard was not yet mandated. The research results allow stakeholders and advocates of XBRL to understand the potential drivers and inhibitors to future adoption. Additionally, companies considering adoption could gain insight into factors which could influence the diffusion of XBRL in the local business environment.
The main findings demonstrate that the perceptions of decision makers with regard to XBRL adoption can be shaped by both internal and external sources. Factors related to technology, organization and the environment emerge as the most influential to the future consideration of XBRL by decision makers. Furthermore, the role of the government as a facilitator is revealed as significant in shaping the perceptions of decision makers.