Organizational Adoption of XBRL

Authors:
Bill Doolin;Indrit Troshani
Affiliations:
-;-
Venue:
Electronic Markets
Year:
2007

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Abstract

XBRL is an emerging innovation that has the potential to play an important role in the electronic production and consumption of financial information. Since the organizational adoption of XBRL is not well understood, we use an exploratory approach grounded in qualitative data to provide an analysis of the reasons for its relatively limited uptake in Australia. Our analysis synthesises a technology-organization-environment adoption model that explains the XBRL innovation outcome in this context. The research confirms the usefulness of this approach for studying network innovations in electronic business and markets, and extends it to a novel innovation domain. It adds a new dimension to such studies by emphasizing the interactions that occur between innovation adoption factors in the diffusion of complex network innovations. The research also has implications for policy-makers and adoption decision-makers in Australia and other similar contexts.