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Type: Conference paper
Title: Translation in XBRL Standardization: An Actor-Network View
Author: Troshani, I.
Lymer, A.
Citation: Proceedings of the 20th Australasian Conference on Information Systems (ACIS2009) held in Melbourne, Australia 2-4 Dec 2009: pp.775-784
Publisher: Monash University
Publisher Place: CD
Issue Date: 2009
ISBN: 9780646525709
Conference Name: Australian Conference on Information Systems (20th : 2009 : Melbourne, Victoria)
Statement of
Indrit Troshani and Andy Lymer
Abstract: eXtensible Business Reporting Language (XBRL) presents new opportunities for integrating information flow within communities of diverse organisations thereby significantly enhancing the business information supply chain. Vital to XBRL success, its standardization is proving to be challenging. This paper investigates the phenomena that occur when heterogeneous actors interact in attempts to standardize XBRL. Drawing upon actor-network theory (ANT) we “follow the actors” participating in XBRL standardization efforts in Australia. Supporting qualitative empirical evidence was collected via interviews and reviews of XBRL technical documentation. By presenting unsuccessful and potentially successful focal actors side by side, we enhance current understanding of the role of focal actors in technology standardization networks. Specifically, focal actors require clear and indispensable value propositions and solid political and financial support to achieve effective translations in technology standardization networks.
Keywords: XBRL; actor-network theory (ANT); technology standardization; taxonomy standardization; Australia
Rights: Troshani & Lymer © 2009
RMID: 0020094684
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Appears in Collections:Business School publications

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