Please use this identifier to cite or link to this item: http://hdl.handle.net/2440/43485
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Type: Journal article
Title: Organizational adoption of XBRL
Author: Doolin, B.
Troshani, I.
Citation: Electronic Markets, 2007; 17(3):199-209
Publisher: Routledge
Issue Date: 2007
ISSN: 1019-6781
Statement of
Responsibility: 
Bill Doolin; Indrit Troshani
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.
Description: © 2008 Informa plc
RMID: 0020074811
DOI: 10.1080/10196780701503195
Appears in Collections:Business School publications

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