{"id":"https://openalex.org/W2016689008","doi":"https://doi.org/10.4018/jebr.2007100106","title":"Drivers and Inhibitors to XBRL adoption","display_name":"Drivers and Inhibitors to XBRL adoption","publication_year":2007,"publication_date":"2007-10-01","ids":{"openalex":"https://openalex.org/W2016689008","doi":"https://doi.org/10.4018/jebr.2007100106","mag":"2016689008"},"language":"en","primary_location":{"id":"doi:10.4018/jebr.2007100106","doi":"https://doi.org/10.4018/jebr.2007100106","is_oa":false,"landing_page_url":"https://doi.org/10.4018/jebr.2007100106","pdf_url":null,"source":{"id":"https://openalex.org/S77020770","display_name":"International Journal of E-Business Research","issn_l":"1548-1131","issn":["1548-1131","1548-114X"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["cwts-core","jufo-1","norway-1","poland-40","russia-white-list-2"],"host_organization":"https://openalex.org/P4310320424","host_organization_name":"IGI Global","host_organization_lineage":["https://openalex.org/P4310320424"],"host_organization_lineage_names":["IGI Global"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of E-Business Research","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5004589821","display_name":"Indrit Troshani","orcid":"https://orcid.org/0000-0002-4266-2833","observed_orcids":["https://orcid.org/0000-0002-4266-2833"]},"institutions":[{"id":"https://openalex.org/I5681781","display_name":"The University of Adelaide","ror":"https://ror.org/00892tw58","country_code":"AU","type":"education","lineage":["https://openalex.org/I4405259444","https://openalex.org/I5681781"]}],"countries":["AU"],"is_corresponding":false,"raw_author_name":"Indrit Troshani","raw_affiliation_strings":["The University of Adelaide, Australia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"The University of Adelaide, Australia","institution_ids":["https://openalex.org/I5681781"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5069518930","display_name":"Sally Rao Hill","orcid":"https://orcid.org/0000-0002-0118-2841","observed_orcids":["https://orcid.org/0000-0002-0118-2841"]},"institutions":[{"id":"https://openalex.org/I5681781","display_name":"The University of Adelaide","ror":"https://ror.org/00892tw58","country_code":"AU","type":"education","lineage":["https://openalex.org/I4405259444","https://openalex.org/I5681781"]}],"countries":["AU"],"is_corresponding":false,"raw_author_name":"Sally Rao","raw_affiliation_strings":["The University of Adelaide, Australia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"The University of Adelaide, Australia","institution_ids":["https://openalex.org/I5681781"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I5681781"],"apc_list":null,"apc_paid":null,"fwci":1.8465,"has_fulltext":false,"cited_by_count":62,"citation_normalized_percentile":{"value":0.87907371,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":89,"max":99},"biblio":{"volume":"3","issue":"4","first_page":"98","last_page":"111"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13794","display_name":"Financial Reporting and XBRL","score":0.9994999766349792,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13794","display_name":"Financial Reporting and XBRL","score":0.9994999766349792,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10068","display_name":"Technology Adoption and User Behaviour","score":0.00019999999494757503,"subfield":{"id":"https://openalex.org/subfields/1802","display_name":"Information Systems and Management"},"field":{"id":"https://openalex.org/fields/18","display_name":"Decision Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10953","display_name":"E-Government and Public Services","score":9.999999747378752e-05,"subfield":{"id":"https://openalex.org/subfields/3320","display_name":"Political Science and International Relations"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/xbrl","display_name":"XBRL","score":0.9100000262260437},{"id":"https://openalex.org/keywords/technology-adoption","display_name":"technology adoption","score":0.8429999947547913},{"id":"https://openalex.org/keywords/diffusion-of-innovations","display_name":"diffusion of innovations","score":0.6000000238418579},{"id":"https://openalex.org/keywords/adoption-strategies","display_name":"adoption strategies","score":0.6570000052452087},{"id":"https://openalex.org/keywords/accounting-standards","display_name":"accounting standards","score":0.7099999785423279},{"id":"https://openalex.org/keywords/xml-standards","display_name":"XML standards","score":0.36800000071525574}],"concepts":[{"id":"https://openalex.org/C2777264242","wikidata":"https://www.wikidata.org/wiki/Q959950","display_name":"XBRL","level":2,"score":0.9970701932907104},{"id":"https://openalex.org/C2779146283","wikidata":"https://www.wikidata.org/wiki/Q5001933","display_name":"Business reporting","level":3,"score":0.9015398621559143},{"id":"https://openalex.org/C8797682","wikidata":"https://www.wikidata.org/wiki/Q2115","display_name":"XML","level":2,"score":0.7065733671188354},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5691996216773987},{"id":"https://openalex.org/C2778137410","wikidata":"https://www.wikidata.org/wiki/Q2732820","display_name":"Government (linguistics)","level":2,"score":0.49151286482810974},{"id":"https://openalex.org/C56739046","wikidata":"https://www.wikidata.org/wiki/Q192060","display_name":"Knowledge management","level":1,"score":0.4840937852859497},{"id":"https://openalex.org/C195094911","wikidata":"https://www.wikidata.org/wiki/Q14167904","display_name":"Process management","level":1,"score":0.36713576316833496},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.3634257912635803},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.3035297393798828},{"id":"https://openalex.org/C136764020","wikidata":"https://www.wikidata.org/wiki/Q466","display_name":"World Wide Web","level":1,"score":0.15664321184158325},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C41895202","wikidata":"https://www.wikidata.org/wiki/Q8162","display_name":"Linguistics","level":1,"score":0.0}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.4018/jebr.2007100106","doi":"https://doi.org/10.4018/jebr.2007100106","is_oa":false,"landing_page_url":"https://doi.org/10.4018/jebr.2007100106","pdf_url":null,"source":{"id":"https://openalex.org/S77020770","display_name":"International Journal of E-Business Research","issn_l":"1548-1131","issn":["1548-1131","1548-114X"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["cwts-core","jufo-1","norway-1","poland-40","russia-white-list-2"],"host_organization":"https://openalex.org/P4310320424","host_organization_name":"IGI Global","host_organization_lineage":["https://openalex.org/P4310320424"],"host_organization_lineage_names":["IGI Global"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of E-Business Research","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:igg:jebr00:v:3:y:2007:i:4:p:98-111","doi":null,"is_oa":false,"landing_page_url":"https://services.igi-global.com/resolvedoi/resolve.aspx?doi=10.4018/jebr.2007100106","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"},{"id":"pmh:oai:digital.library.adelaide.edu.au:2440/43480","doi":null,"is_oa":false,"landing_page_url":"http://hdl.handle.net/2440/43480","pdf_url":null,"source":{"id":"https://openalex.org/S4306401835","display_name":"Adelaide Research & Scholarship (AR&S) (University of Adelaide)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I5681781","host_organization_name":"The University of Adelaide","host_organization_lineage":["https://openalex.org/I5681781"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"http://dx.doi.org/10.4018/jebr.2007100106","raw_type":"Journal article"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W2503890013","https://openalex.org/W2160103278","https://openalex.org/W1784487633","https://openalex.org/W2608977041","https://openalex.org/W2995195774","https://openalex.org/W4366090469","https://openalex.org/W4214559595","https://openalex.org/W7105874906","https://openalex.org/W4293064259","https://openalex.org/W2064324130"],"abstract_inverted_index":{"The":[0],"eXtensible":[1],"business":[2],"reporting":[3],"language":[4],"is":[5,102],"an":[6,39,95],"XML-based":[7],"standard,":[8],"which":[9],"has":[10],"the":[11,16,32,48,80,90],"potential":[12],"to":[13,71],"significantly":[14],"improve":[15],"efficiency":[17],"and":[18,22,41,52,65,74,87,89,97,111],"effectiveness":[19],"of":[20,50,82,92],"intra-":[21],"inter-organizational":[23],"information":[24],"supply":[25],"chain.":[26],"In":[27],"this":[28,59],"article,":[29],"we":[30,61],"present":[31],"case":[33],"for":[34,44],"using":[35],"convergent":[36],"interviews":[37],"as":[38,56,68,79,94],"appropriate":[40],"efficient":[42],"method":[43],"modelling":[45],"factors":[46,67],"impacting":[47],"adoption":[49,73],"emerging":[51],"under-researched":[53],"innovations,":[54],"such":[55,78],"XBRL.":[57],"Using":[58],"method,":[60],"identify":[62],"environmental,":[63],"organizational":[64],"innovation-related":[66],"they":[69],"apply":[70],"XBRL":[72,85,93],"diffusion.":[75],"Contentious":[76],"factors,":[77],"role":[81],"government":[83],"organizations,":[84],"education":[86],"training,":[88],"readiness":[91],"innovation":[96],"its":[98],"supporting":[99],"software":[100],"solutions":[101],"examined":[103],"in":[104],"more":[105],"detail.":[106],"Further,":[107],"practical":[108],"adoptions":[109],"strategies":[110],"their":[112],"implications":[113],"are":[114],"also":[115],"discussed.":[116]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":1},{"year":2023,"cited_by_count":1},{"year":2022,"cited_by_count":3},{"year":2021,"cited_by_count":3},{"year":2020,"cited_by_count":4},{"year":2019,"cited_by_count":5},{"year":2018,"cited_by_count":2},{"year":2017,"cited_by_count":1},{"year":2016,"cited_by_count":5},{"year":2015,"cited_by_count":6},{"year":2014,"cited_by_count":10},{"year":2013,"cited_by_count":9},{"year":2012,"cited_by_count":3}],"updated_date":"2026-10-30T12:39:25.321706","created_date":"2016-06-24T00:00:00"}
