The determinants of XBRL adoption: a meta-analysis. (27th April 2020)

• Record Type: Journal Article
• Authors: Ansary, Mohssen El; Oubrich, Mourad; Orlando, Beatrice; Fiano, Fabio
• Is Part Of: International journal of managerial and financial accounting. Volume 12:Number 1(2020)
• Page Start: 1
• Page End: 24
• Publication Date: 2020-04-27
• Subjects: technology acceptance -- business information -- XBRL adoption -- meta-analysis; Accounting -- Periodicals; Managerial accounting -- Periodicals; 657.05
• Languages: English
• ISSNs: 1753-6715

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.