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