Translation in XBRL standardization: An actor-network view

Indrit Troshani*, Andrew Lymer

*Corresponding author for this work

Research output: Contribution to conference (unpublished)Paperpeer-review

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.

Original languageEnglish
Pages775-784
Number of pages10
Publication statusPublished - 1 Dec 2009
Event12th Australian Conference on Knowledge Management and Intelligent Decision Support, ACKMIDS 09 and 20th Australasian Conference on Information Systems, ACIS 2009 - Melbourne, VIC, Australia
Duration: 2 Dec 20094 Dec 2009

Conference

Conference12th Australian Conference on Knowledge Management and Intelligent Decision Support, ACKMIDS 09 and 20th Australasian Conference on Information Systems, ACIS 2009
Country/TerritoryAustralia
CityMelbourne, VIC
Period2/12/094/12/09

Keywords

  • Actor-network theory (ANT)
  • Australia
  • Taxonomy standardization
  • Technology standardization
  • XBRL

ASJC Scopus subject areas

  • Artificial Intelligence
  • Information Systems

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