{"id":"https://openalex.org/W3049044345","doi":"https://doi.org/10.1007/978-981-15-7530-3_8","title":"Human Factors Affecting XBRL Adoption Success in Lebanese Small to Medium-Sized Enterprises","display_name":"Human Factors Affecting XBRL Adoption Success in Lebanese Small to Medium-Sized Enterprises","publication_year":2020,"publication_date":"2020-01-01","ids":{"openalex":"https://openalex.org/W3049044345","doi":"https://doi.org/10.1007/978-981-15-7530-3_8","mag":"3049044345"},"language":"en","primary_location":{"id":"doi:10.1007/978-981-15-7530-3_8","is_oa":false,"landing_page_url":"https://doi.org/10.1007/978-981-15-7530-3_8","pdf_url":null,"source":{"id":"https://openalex.org/S2764900261","display_name":"Communications in computer and information science","issn_l":"1865-0929","issn":["1865-0929","1865-0937"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310319900","host_organization_name":"Springer Science+Business Media","host_organization_lineage":["https://openalex.org/P4310319900","https://openalex.org/P4310319965"],"host_organization_lineage_names":["Springer Science+Business Media","Springer Nature"],"type":"book series"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Communications in Computer and Information Science","raw_type":"book-chapter"},"type":"book-chapter","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/A5036829377","display_name":"A. Ayoub","orcid":"https://orcid.org/0009-0003-3823-6633"},"institutions":[{"id":"https://openalex.org/I205640436","display_name":"Curtin University","ror":"https://ror.org/02n415q13","country_code":"AU","type":"education","lineage":["https://openalex.org/I205640436"]}],"countries":["AU"],"is_corresponding":true,"raw_author_name":"A. Ayoub","raw_affiliation_strings":["School of Management, Faculty of Business and Law, Curtin University, Perth, WA, Australia"],"affiliations":[{"raw_affiliation_string":"School of Management, Faculty of Business and Law, Curtin University, Perth, WA, Australia","institution_ids":["https://openalex.org/I205640436"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5027988910","display_name":"Vidyasagar Potdar","orcid":"https://orcid.org/0000-0002-7292-5462"},"institutions":[{"id":"https://openalex.org/I205640436","display_name":"Curtin University","ror":"https://ror.org/02n415q13","country_code":"AU","type":"education","lineage":["https://openalex.org/I205640436"]}],"countries":["AU"],"is_corresponding":false,"raw_author_name":"Vidyasagar Potdar","raw_affiliation_strings":["School of Management, Faculty of Business and Law, Curtin University, Perth, WA, Australia"],"affiliations":[{"raw_affiliation_string":"School of Management, Faculty of Business and Law, Curtin University, Perth, WA, Australia","institution_ids":["https://openalex.org/I205640436"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5025807941","display_name":"A. Rudra","orcid":"https://orcid.org/0009-0002-8648-8408"},"institutions":[{"id":"https://openalex.org/I205640436","display_name":"Curtin University","ror":"https://ror.org/02n415q13","country_code":"AU","type":"education","lineage":["https://openalex.org/I205640436"]}],"countries":["AU"],"is_corresponding":false,"raw_author_name":"A. Rudra","raw_affiliation_strings":["School of Management, Faculty of Business and Law, Curtin University, Perth, WA, Australia"],"affiliations":[{"raw_affiliation_string":"School of Management, Faculty of Business and Law, Curtin University, Perth, WA, Australia","institution_ids":["https://openalex.org/I205640436"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5032205767","display_name":"Hoa Luong","orcid":"https://orcid.org/0000-0003-1666-7654"},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"H. Luong","raw_affiliation_strings":["Otago Business School, Department of Accountancy and Finance, Otago, New Zealand"],"affiliations":[{"raw_affiliation_string":"Otago Business School, Department of Accountancy and Finance, Otago, New Zealand","institution_ids":[]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":4,"corresponding_author_ids":["https://openalex.org/A5036829377"],"corresponding_institution_ids":["https://openalex.org/I205640436"],"apc_list":null,"apc_paid":null,"fwci":1.8049,"has_fulltext":false,"cited_by_count":4,"citation_normalized_percentile":{"value":0.85981746,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":89,"max":96},"biblio":{"volume":null,"issue":null,"first_page":"98","last_page":"115"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13794","display_name":"Financial Reporting and XBRL","score":0.9995999932289124,"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":0.9995999932289124,"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"}}],"keywords":[{"id":"https://openalex.org/keywords/xbrl","display_name":"XBRL","score":0.9711107015609741},{"id":"https://openalex.org/keywords/business-reporting","display_name":"Business reporting","score":0.8504480123519897},{"id":"https://openalex.org/keywords/competitor-analysis","display_name":"Competitor analysis","score":0.7037449479103088},{"id":"https://openalex.org/keywords/business","display_name":"Business","score":0.6969025135040283},{"id":"https://openalex.org/keywords/accounting","display_name":"Accounting","score":0.5648956298828125},{"id":"https://openalex.org/keywords/shareholder","display_name":"Shareholder","score":0.5483832359313965},{"id":"https://openalex.org/keywords/confidentiality","display_name":"Confidentiality","score":0.4346911907196045},{"id":"https://openalex.org/keywords/knowledge-management","display_name":"Knowledge management","score":0.32990068197250366},{"id":"https://openalex.org/keywords/marketing","display_name":"Marketing","score":0.2782851457595825},{"id":"https://openalex.org/keywords/finance","display_name":"Finance","score":0.24135351181030273},{"id":"https://openalex.org/keywords/corporate-governance","display_name":"Corporate governance","score":0.22615614533424377},{"id":"https://openalex.org/keywords/computer-science","display_name":"Computer science","score":0.1937127411365509}],"concepts":[{"id":"https://openalex.org/C2777264242","wikidata":"https://www.wikidata.org/wiki/Q959950","display_name":"XBRL","level":2,"score":0.9711107015609741},{"id":"https://openalex.org/C2779146283","wikidata":"https://www.wikidata.org/wiki/Q5001933","display_name":"Business reporting","level":3,"score":0.8504480123519897},{"id":"https://openalex.org/C127576917","wikidata":"https://www.wikidata.org/wiki/Q624630","display_name":"Competitor analysis","level":2,"score":0.7037449479103088},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6969025135040283},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5648956298828125},{"id":"https://openalex.org/C120757647","wikidata":"https://www.wikidata.org/wiki/Q381136","display_name":"Shareholder","level":3,"score":0.5483832359313965},{"id":"https://openalex.org/C71745522","wikidata":"https://www.wikidata.org/wiki/Q2476929","display_name":"Confidentiality","level":2,"score":0.4346911907196045},{"id":"https://openalex.org/C56739046","wikidata":"https://www.wikidata.org/wiki/Q192060","display_name":"Knowledge management","level":1,"score":0.32990068197250366},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.2782851457595825},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.24135351181030273},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.22615614533424377},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.1937127411365509},{"id":"https://openalex.org/C38652104","wikidata":"https://www.wikidata.org/wiki/Q3510521","display_name":"Computer security","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1007/978-981-15-7530-3_8","is_oa":false,"landing_page_url":"https://doi.org/10.1007/978-981-15-7530-3_8","pdf_url":null,"source":{"id":"https://openalex.org/S2764900261","display_name":"Communications in computer and information science","issn_l":"1865-0929","issn":["1865-0929","1865-0937"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310319900","host_organization_name":"Springer Science+Business Media","host_organization_lineage":["https://openalex.org/P4310319900","https://openalex.org/P4310319965"],"host_organization_lineage_names":["Springer Science+Business Media","Springer Nature"],"type":"book series"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Communications in Computer and Information Science","raw_type":"book-chapter"}],"best_oa_location":null,"sustainable_development_goals":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":27,"referenced_works":["https://openalex.org/W1535271175","https://openalex.org/W1986280333","https://openalex.org/W1987258130","https://openalex.org/W1991874307","https://openalex.org/W2014134373","https://openalex.org/W2015302464","https://openalex.org/W2016689008","https://openalex.org/W2018278854","https://openalex.org/W2020473096","https://openalex.org/W2035804107","https://openalex.org/W2052781236","https://openalex.org/W2066082142","https://openalex.org/W2077622036","https://openalex.org/W2118016181","https://openalex.org/W2120712904","https://openalex.org/W2160103278","https://openalex.org/W2216880334","https://openalex.org/W2547884746","https://openalex.org/W2773798784","https://openalex.org/W2986672283","https://openalex.org/W3015011681","https://openalex.org/W3018321379","https://openalex.org/W3123709364","https://openalex.org/W4235678817","https://openalex.org/W4243667233","https://openalex.org/W4285719527","https://openalex.org/W4300870773"],"related_works":["https://openalex.org/W2158489208","https://openalex.org/W2389650033","https://openalex.org/W2086784917","https://openalex.org/W2112253043","https://openalex.org/W4242822943","https://openalex.org/W2945294679","https://openalex.org/W1998006368","https://openalex.org/W3125500680","https://openalex.org/W657164535","https://openalex.org/W2031987290"],"abstract_inverted_index":null,"counts_by_year":[{"year":2025,"cited_by_count":1},{"year":2022,"cited_by_count":2},{"year":2021,"cited_by_count":1}],"updated_date":"2025-11-06T03:46:38.306776","created_date":"2025-10-10T00:00:00"}