This paper aims at providing field-based evidence on actual benefits and costs arising from mandatory XBRL extension to financial statement notes for Italian unlisted companies. In pursuit of these objectives, we conduct interviews with Italian chartered accountants involved in the production of financial information. XBRL requirements for unlisted companies in Italy enable us to assess the effects of the mandatory XBRL extension to the notes separately from its adoption for financial statements. Results suggest that the main benefit of this extension lies in an increased comparability across firms. However, this transition has not increased the number of data disclosed. On the contrary, the taxonomy might make more difficult to include voluntary disclosures and relevant information such as the statement of cash flows, thus leading to less data available for users. Our findings have relevant implications for regulators, users, and companies as well.
{"title":"XBRL Extension to the Financial Statement Notes: Field-based Evidence on Unlisted Companies","authors":"F. Avallone, P. Ramassa, Elisa Roncagliolo","doi":"10.4192/1577-8517-V16_3","DOIUrl":"https://doi.org/10.4192/1577-8517-V16_3","url":null,"abstract":"This paper aims at providing field-based evidence on actual benefits and costs arising from mandatory XBRL extension to financial statement notes for Italian unlisted companies. In pursuit of these objectives, we conduct interviews with Italian chartered accountants involved in the production of financial information. XBRL requirements for unlisted companies in Italy enable us to assess the effects of the mandatory XBRL extension to the notes separately from its adoption for financial statements. Results suggest that the main benefit of this extension lies in an increased comparability across firms. However, this transition has not increased the number of data disclosed. On the contrary, the taxonomy might make more difficult to include voluntary disclosures and relevant information such as the statement of cash flows, thus leading to less data available for users. Our findings have relevant implications for regulators, users, and companies as well.","PeriodicalId":404481,"journal":{"name":"The International Journal of Digital Accounting Research","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124583692","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This paper examines the services provided by Open Innovation Intermediaries (OIIs) through their web-based platforms, in order to understand how OIIs can effectively support innovation seekers in their innovation processes. Relying on the existing literature exploring the roles and functions of web-based OII platforms, we carried out an exploratory and comparative qualitative study to identify the services available, to classify them by the various phases of the innovation processes in which they can be beneficial, and to link them to general roles and functions. Our analysis of the services provided by OII platforms sheds light on the dynamics of innovation seekers’ choices, and gives meaningful insights that can help improve this information and these services, so that OIIs can improve their offer in terms of complementary resources and knowledge for the innovation processes.
{"title":"Choosing Open Innovation Intermediaries through their web-based platforms","authors":"Barbara Aquilani, T. Abbate, G. Dominici","doi":"10.4192/1577-8517-V16_2","DOIUrl":"https://doi.org/10.4192/1577-8517-V16_2","url":null,"abstract":"This paper examines the services provided by Open Innovation Intermediaries (OIIs) through their web-based platforms, in order to understand how OIIs can effectively support innovation seekers in their innovation processes. Relying on the existing literature exploring the roles and functions of web-based OII platforms, we carried out an exploratory and comparative qualitative study to identify the services available, to classify them by the various phases of the innovation processes in which they can be beneficial, and to link them to general roles and functions. Our analysis of the services provided by OII platforms sheds light on the dynamics of innovation seekers’ choices, and gives meaningful insights that can help improve this information and these services, so that OIIs can improve their offer in terms of complementary resources and knowledge for the innovation processes.","PeriodicalId":404481,"journal":{"name":"The International Journal of Digital Accounting Research","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-03-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128879102","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This research aims to address the problems of estimating e-Learning development costs particularly within the United Kingdom. Hundreds of managers with no prior experience of managing e-Learning development often find themselves needing to produce cost estimations for e-Learning development and rely on structured expert judgement to produce accurate cost estimates. The lack of prior experience in e-Learning development means that these managers will not be able to apply structured expert judgement to their cost estimations and the risk of inaccurate estimations will be high, with all the subsequent problems this will bring with it. A solution needs to be found whereby these managers can produce accurate estimates without past experience. This research seeks to create a cost model, built on data from e-Learning projects in the United Kingdom which managers can use to produce cost estimates for e-Learning development.
{"title":"A Cost Model for E-learning projects in the United Kingdom","authors":"Sue Moseley, Raul Valverde","doi":"10.4192/1577-8517-V14_4","DOIUrl":"https://doi.org/10.4192/1577-8517-V14_4","url":null,"abstract":"This research aims to address the problems of estimating e-Learning development costs particularly within the United Kingdom. Hundreds of managers with no prior experience of managing e-Learning development often find themselves needing to produce cost estimations for e-Learning development and rely on structured expert judgement to produce accurate cost estimates. The lack of prior experience in e-Learning development means that these managers will not be able to apply structured expert judgement to their cost estimations and the risk of inaccurate estimations will be high, with all the subsequent problems this will bring with it. A solution needs to be found whereby these managers can produce accurate estimates without past experience. This research seeks to create a cost model, built on data from e-Learning projects in the United Kingdom which managers can use to produce cost estimates for e-Learning development.","PeriodicalId":404481,"journal":{"name":"The International Journal of Digital Accounting Research","volume":"25 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2014-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123519609","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The aim of this study is to examine the factors that influence customers to adopt mobile banking. Going through the previous literature, four determinant factors have been identified. Individual variables are evaluated using a five-point Likert scale. Self-administered quantitative questionnaires were distributed, targeting the respondents in the Gwalior region, in the central Indian state of Madhya Pradesh, using the primary data collection method. A quantitative research technique was utilised for this exploration. A pilot investigation of 20 respondents was led to confirm the reliability of the questionnaire. Data was analysed using regression tests. The outcomes of this investigation resulted in the conclusion that perceived utility, perceived convenience, and perceived trust have a positive impact on the behavioural intention to adopt mobile banking, whereas perceived financial costs were found to be insignificant. The paper concludes with a discussion of the exploration results and draws out a few implications for future research.
{"title":"Factors affecting mobile banking adoption: An empirical study in Gwalior region","authors":"P. Jain, G. Agarwal","doi":"10.4192/1577-8517-v19_4","DOIUrl":"https://doi.org/10.4192/1577-8517-v19_4","url":null,"abstract":"The aim of this study is to examine the factors that influence customers to adopt mobile banking. Going through the previous literature, four determinant factors have been identified. Individual variables are evaluated using a five-point Likert scale. Self-administered quantitative questionnaires were distributed, targeting the respondents in the Gwalior region, in the central Indian state of Madhya Pradesh, using the primary data collection method. A quantitative research technique was utilised for this exploration. A pilot investigation of 20 respondents was led to confirm the reliability of the questionnaire. Data was analysed using regression tests. The outcomes of this investigation resulted in the conclusion that perceived utility, perceived convenience, and perceived trust have a positive impact on the behavioural intention to adopt mobile banking, whereas perceived financial costs were found to be insignificant. The paper concludes with a discussion of the exploration results and draws out a few implications for future research.","PeriodicalId":404481,"journal":{"name":"The International Journal of Digital Accounting Research","volume":"36 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2010-10-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128774001","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
It is very important for investors to understand the critical factors affecting the value of firms before making investments. In knowledge-based economy, the method for creating firm value transfers from traditional physical assets to intangible knowledge. As intangible assets value is an important part of firm value, valuation of intangible assets becomes a widespread topic of interest in the future of economy. This paper applies association rules, one data mining technique, to discover critical factors affecting firm value in Taiwan and to provide a more flexible model than the traditional regression method. Based on collecting related factors found in literature, the results indicate that R&D intensity, family, participation in management, pyramids, profitability, and dividend are the six important factors, in which some are consistent with significant important variables in prior literature, but most of them are unique for Taiwan, one emerging economy.
{"title":"Discovering Important Factors of Intangible Firm Value by Association Rules","authors":"Yu-Hsin Lu, Chih-Fong Tsai, D. Yen","doi":"10.4192/1577-8517-V10_3","DOIUrl":"https://doi.org/10.4192/1577-8517-V10_3","url":null,"abstract":"It is very important for investors to understand the critical factors affecting the value of firms before making investments. In knowledge-based economy, the method for creating firm value transfers from traditional physical assets to intangible knowledge. As intangible assets value is an important part of firm value, valuation of intangible assets becomes a widespread topic of interest in the future of economy. This paper applies association rules, one data mining technique, to discover critical factors affecting firm value in Taiwan and to provide a more flexible model than the traditional regression method. Based on collecting related factors found in literature, the results indicate that R&D intensity, family, participation in management, pyramids, profitability, and dividend are the six important factors, in which some are consistent with significant important variables in prior literature, but most of them are unique for Taiwan, one emerging economy.","PeriodicalId":404481,"journal":{"name":"The International Journal of Digital Accounting Research","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2010-05-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127943741","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The usefulness of XBRL (eXtensible Business Reporting Language) in facilitating efficient data sharing is clear, but widespread use of XBRL also promises to support more effective analysis processes. This format should allow managers, investors, regulators, and students to aggregate, compare and analyze financial information. This study explores an XBRL-based visualization tool that maps the organization of financial statements captured in the XBRL formalism into a graphical representation that organizes, depicts, and animates financial data. We show that our tool integrates and presents profitability, liquidity, financing, and market value data in a manner recognizable to business students. Our findings suggest the promise of XBRL-based visualization tools both in helping students grasp basic accounting concepts and in facilitating financial analysis in general.
{"title":"Visualizing Basic Accounting Flows: Does XBRL + Model + Animation = Understanding?","authors":"Byron Marshall, K. Mortenson, Amy Bourne","doi":"10.4192/1577-8517-V10_2","DOIUrl":"https://doi.org/10.4192/1577-8517-V10_2","url":null,"abstract":"The usefulness of XBRL (eXtensible Business Reporting Language) in facilitating efficient data sharing is clear, but widespread use of XBRL also promises to support more effective analysis processes. This format should allow managers, investors, regulators, and students to aggregate, compare and analyze financial information. This study explores an XBRL-based visualization tool that maps the organization of financial statements captured in the XBRL formalism into a graphical representation that organizes, depicts, and animates financial data. We show that our tool integrates and presents profitability, liquidity, financing, and market value data in a manner recognizable to business students. Our findings suggest the promise of XBRL-based visualization tools both in helping students grasp basic accounting concepts and in facilitating financial analysis in general.","PeriodicalId":404481,"journal":{"name":"The International Journal of Digital Accounting Research","volume":"82 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2010-05-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127762346","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The purpose of this discussion paper is to explore the contemporary business model that has arisen with the advent of B2B e-commerce s ystems in order to better understand the improvements needed in the financial reporting model. The contemporary business model has relegated the enterprise-centric view of corporate competition and the current financial reporting model to insignificance in many instances. Rather, today's business environment is one dominated by competition between supply chains with an organization's success ultimately hinging on the viability and success of its supply chain partners as much as, or more than, enterprise-centric policies and decisions. As a res ult, these highly integrative systems connect supply chain partners in a manner that is more tigh tly coupled than most consolidated entities. Still, the current financial reporting model fails to even minimally capture the complexity of this new reality. This discussion paper provides the fou ndation for elaborating on a detailed discussion of how this business model could be more accurately captured through an enhanced business reporting model.
{"title":"Accounting for Collaborative Supply Chain Relationships: Issues and Strategies","authors":"S. Sutton, G. Smedley, V. Arnold","doi":"10.4192/1577-8517-V8_1","DOIUrl":"https://doi.org/10.4192/1577-8517-V8_1","url":null,"abstract":"The purpose of this discussion paper is to explore the contemporary business model that has arisen with the advent of B2B e-commerce s ystems in order to better understand the improvements needed in the financial reporting model. The contemporary business model has relegated the enterprise-centric view of corporate competition and the current financial reporting model to insignificance in many instances. Rather, today's business environment is one dominated by competition between supply chains with an organization's success ultimately hinging on the viability and success of its supply chain partners as much as, or more than, enterprise-centric policies and decisions. As a res ult, these highly integrative systems connect supply chain partners in a manner that is more tigh tly coupled than most consolidated entities. Still, the current financial reporting model fails to even minimally capture the complexity of this new reality. This discussion paper provides the fou ndation for elaborating on a detailed discussion of how this business model could be more accurately captured through an enhanced business reporting model.","PeriodicalId":404481,"journal":{"name":"The International Journal of Digital Accounting Research","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2008-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130679068","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
A sample of 40 firms that operate on the Internet is studied to explore ways of identifying and measuring intangible assets in this area of business. The firms meet three conditions: operate on the Internet, have available accounting information, and are quoted on the stock exchange. Data was obtained for four web metrics indicators, 30 ratios that combine accounting and web traffic information, and a measure of efficiency based on Data Envelopment Analysis. Modelling relied on multivariate statistical approaches. Two intangible assets were identified: one was related to internal structure and was associated with managerial efficiency in achieving an impact in the Internet; and another one was associated with external image and customer loyalty.
{"title":"An approach to the measurement of intangible assets in dot com","authors":"C. S. Cinca, Y. F. Callén, Cecilio Mar Molinaro","doi":"10.4192/1577-8517-V3_1","DOIUrl":"https://doi.org/10.4192/1577-8517-V3_1","url":null,"abstract":"A sample of 40 firms that operate on the Internet is studied to explore ways of\u0000identifying and measuring intangible assets in this area of business. The firms meet three\u0000conditions: operate on the Internet, have available accounting information, and are quoted on\u0000the stock exchange. Data was obtained for four web metrics indicators, 30 ratios that combine\u0000accounting and web traffic information, and a measure of efficiency based on Data Envelopment\u0000Analysis. Modelling relied on multivariate statistical approaches. Two intangible assets were\u0000identified: one was related to internal structure and was associated with managerial efficiency\u0000in achieving an impact in the Internet; and another one was associated with external image\u0000and customer loyalty.","PeriodicalId":404481,"journal":{"name":"The International Journal of Digital Accounting Research","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2003-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133050236","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Rapid developments in information and communications technology, especially with regard to Internet, have caused a substantial impact on the delivery and dissemination of business information. Internet reporting is expected to bring significant benefits to reporting companies, including facilitating access to potential investors an other stakeholders, disseminating information more quickly, more widely and at less cost, providing a platform to integrate different technologies and reducing the cost of providing hard copy annual reports. In this paper, we have examined the extent and the way companies use Internet to provide information about their intangibles. We have established for the Standard & Poor's GLOBAL 100 Index companies, different Internet intangibles disclosure indexes, and we have contrasted which variables explain the disclosure of this intangible information on Internet. Results show that the region of origin, especially in the European companies, and the intensity of the intangible expenditures are the main factors that explain the differences in the extent of corporate intangible disclosure on Internet.
{"title":"Intangibles Disclosure Information on Internet by Multinational Corporations","authors":"J. Gandía","doi":"10.4192/1577-8517-V3_3","DOIUrl":"https://doi.org/10.4192/1577-8517-V3_3","url":null,"abstract":"Rapid developments in information and communications technology, especially with regard to Internet, have caused a substantial impact on the delivery and dissemination of business information. Internet reporting is expected to bring significant benefits to reporting companies, including facilitating access to potential investors an other stakeholders, disseminating information more quickly, more widely and at less cost, providing a platform to integrate different technologies and reducing the cost of providing hard copy annual reports. In this paper, we have examined the extent and the way companies use Internet to provide information about their intangibles. We have established for the Standard & Poor's GLOBAL 100 Index companies, different Internet intangibles disclosure indexes, and we have contrasted which variables explain the disclosure of this intangible information on Internet. Results show that the region of origin, especially in the European companies, and the intensity of the intangible expenditures are the main factors that explain the differences in the extent of corporate intangible disclosure on Internet.","PeriodicalId":404481,"journal":{"name":"The International Journal of Digital Accounting Research","volume":"72 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2003-01-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127196178","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The implementation of ERP systems has been problematic for many organizations. Given the many reports of substantial failures, the implementation of packaged ERP software and associated changes in business processes has proved not to be an easy task. As many organizations have discovered, the implementation of ERP systems can be a monumental disaster unless the process is handled carefully. The aim of this study is to identify the risks and controls used in ERP implementations, with the objective to understand the ways in which organizations can minimize the business risks involved. By controlling and minimizing the major business risks in the first instance, the scene can be set for the successful implementation of an ERP system. The study was motivated by the significance, for both the research and practice communities, of understanding the risks and controls critical for the successful implementation of ERP systems. Following the development of a model of risks and controls, a field study of an ERP system implementation project in an organization was conducted to provide a limited test of the model. The results from the field study provided support for risks and controls identified in the literature. The results also identified several controls not mentioned in the reviewed literature. The study lays the foundation for further research into the risk/control framework so important for the success of the implementations of ERP systems.
{"title":"Risks and controls in the implementation of ERP systems","authors":"S. Grabski, S. Leech, B. Lu","doi":"10.4192/1577-8517-V1_3","DOIUrl":"https://doi.org/10.4192/1577-8517-V1_3","url":null,"abstract":"The implementation of ERP systems has been problematic for many organizations.\u0000Given the many reports of substantial failures, the implementation of packaged ERP software\u0000and associated changes in business processes has proved not to be an easy task. As many\u0000organizations have discovered, the implementation of ERP systems can be a monumental\u0000disaster unless the process is handled carefully.\u0000The aim of this study is to identify the risks and controls used in ERP implementations, with\u0000the objective to understand the ways in which organizations can minimize the business risks\u0000involved. By controlling and minimizing the major business risks in the first instance, the\u0000scene can be set for the successful implementation of an ERP system. The study was motivated\u0000by the significance, for both the research and practice communities, of understanding the\u0000risks and controls critical for the successful implementation of ERP systems.\u0000Following the development of a model of risks and controls, a field study of an ERP system\u0000implementation project in an organization was conducted to provide a limited test of the\u0000model. The results from the field study provided support for risks and controls identified in\u0000the literature. The results also identified several controls not mentioned in the reviewed\u0000literature. The study lays the foundation for further research into the risk/control framework\u0000so important for the success of the implementations of ERP systems.","PeriodicalId":404481,"journal":{"name":"The International Journal of Digital Accounting Research","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2001-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117110235","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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