An empirical examination of competing theories to explain continuous disclosure technology adoption intentions using XBRL as the example technology

The purpose of this paper is to test competing theories from Pinsker’s (2007) new research framework in order to provide a better understanding of XBRL (as the continuous disclosure technology example) adoption intentions of managers who have low knowledge of XBRL, but work for firms who may adopt. A survey methodology was used with experienced business professionals and MBA students. Two of three research propositions were empirically supported. The results indicate that both the technology acceptance model (TAM) and absorptive capacity represent appropriate theories for studying XBRL adoption. However, future related TAM research should be conducted either with a modified ‘attitude’ variable or through eliminating this variable altogether. Results provide an empirical validation of part of Pinsker’s (2007) framework. The findings add to the existing practical and academic literature regarding perceived benefits of XBRL adoption for firms. The difference in significance between TAM variables represents a unique finding in the TAM literature, which suggests XBRL adoption has significantly different aspects than previous information technology adoption research in general. Future research opportunities are explored.El objetivo de este artículo es comprobar las teorías en competencia del nuevo marco de investigación de Pinsker (2007), para aportar un mejor conocimiento de las intenciones de adopción del XBRL (como el ejemplo de divulgación continuación de tecnología) –un marco global para intercambiar información en el mundo de los negocios –, por parte de los managers que no tienen un alto conocimiento sobre el mismo, pero que trabajan para firmas que pueden adoptarlo. Se empleó una metodología basada en encuestas con profesionales de negocios con experiencia y estudiantes del máster de dirección. Dos de cada tres proposiciones de investigación tenían apoyo empírico. Los resultados indican que, tanto el modelo de aceptación de la tecnología (TAM) como una capacidad absorbente, representan teorías apropiadas para estudiar la adopción del XBRL. Sin embargo, futuras investigaciones relacionas con TAM deben ser realizadas, ya sea con una variable de ‘actitud’ modificada, o eliminando la misma por completo. Los resultados aportan una validación empírica de parte del marco de Pinsker (2007). Los hallazgos añaden a la literatura práctica y académica beneficios percibidos sobre la adopción de XBRL a las firmas. La diferencia entre las variables de TAM representa un hallazgo único en su literatura, que sugiere que la adopción de XBRL tiene, en general, aspectos muy diferentes que las anteriores investigaciones sobre la adopción de tecnologías de la información. Se exploran oportunidades de investigación futuras

REA and XBRL GL : synergies for the 21st century business reporting system

Incorporating an instance document example, we suggest a framework linking the Resource-Event-Agent (REA) model and eXtensible Business Reporting Language Global Ledger (XBRL GL) as a way to extend the generalized XBRL GL taxonomy. Using the REA semantic model to extend the existing XBRL GL taxonomy provides an ontology and associated process that is reusable. The resulting framework can provide uniform access to information and more reporting and query permutations, thereby facilitating more comprehensive and timely business reporting.Incorporando un ejemplo de documento instancia, sugerimos un marco que une el modelo Resource-Event-Agent (REA) – uno basado en cómo un sistema de contabilidad puede ser redirigido para la época informática – y Extensible Business Reporting Language Global Ledger (XBRL GL) – un marco global para intercambiar información en el mundo de los negocios –, como una manera de extender la taxonomía generalizada de XBRL GL. El uso del modelo semántico REA para extender dicha taxonomía, aporta un proceso ontológico y asociado que es reusable. El marco que resulta puede proporcionar un acceso uniforme a información, y a más permutaciones de informes y consultas, facilitando así información empresarial más completa y oportuna

XBRL Usage: A Socio-Economic Perspective

eXtensible Business Reporting Language (XBRL) represents a standard format for exchanging business information which is capable of narrowing the reporting gap between public companies, regulators, and interested members of society (i.e., banks, investors, etc.). Through the use of tags, XBRL provides a standard language for reporting both financial and nonfinancial information not previously seen in the reporting environment, across different software applications. As a result, interested stakeholders can gain access to public information much more quickly and transparently than ever before. The current paper reports the corporate and regulatory usage of XBRL, as well as its potential impacts on various stakeholders. The paper also discusses the potential significant cost savings resulting from XBRL usage. Evidence indicates that worldwide XBRL usage would result in significant efficiency and data access gains to capital market participants, as well as labor unions and regulators

Plasma Dynamics

Contains reports on six research projects.National Science Foundation (Grant ENG79-07047)U.S. Air Force - Office of Scientific Research (Grant AFOSR77-3143D)U.S. Air Force - Office of Scientific Research (Contract AFOSR82-0063)U.S. Department of Energy (Contract DE-ACO2-78-ET-51013)U.S. Department of Energy (Contract DE-AC02-78ET-53073.A002