Institutionalising XBRL for financial reporting – resorting to regulation

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Institutionalising XBRL for financial reporting – resorting to regulation. / Troshani, Indrit; Lymer, Andrew; Parker, Lee D.

In: Accounting and Business Research, Vol. 45, No. 2, 27.11.2014, p. 196-228.

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@article{9bf064ac99e048a1bf8ff9e9af007411,
title = "Institutionalising XBRL for financial reporting – resorting to regulation",
abstract = "By integrating and streamlining financial information within and among various organisations, eXtensible Business Reporting Language (XBRL) has been developed with a view to enhancing the efficiency, accuracy, and transparency of corporate accounting information. Taking an inter-organisational focus, this paper investigates the process of how XBRL was institutionalised. It explains and offers insights on how institutional arrangements emerge and become relevant as heterogeneous organisations consider adopting accounting innovations while evidence concerning their benefits is unavailable. The original and overall contribution of this study is that it improves current understanding of coal-face actors' perceptions, behaviours, and strategies as they interact in the organisational field and become engaged in developing accounting innovations to produce the macro-level observations documented in existing institutional theory studies.",
author = "Indrit Troshani and Andrew Lymer and Parker, {Lee D.}",
year = "2014",
month = nov,
day = "27",
doi = "10.1080/00014788.2014.980772",
language = "English",
volume = "45",
pages = "196--228",
journal = "Accounting and Business Research",
issn = "0001-4788",
publisher = "Taylor & Francis",
number = "2",

}

RIS

TY - JOUR

T1 - Institutionalising XBRL for financial reporting – resorting to regulation

AU - Troshani, Indrit

AU - Lymer, Andrew

AU - Parker, Lee D.

PY - 2014/11/27

Y1 - 2014/11/27

N2 - By integrating and streamlining financial information within and among various organisations, eXtensible Business Reporting Language (XBRL) has been developed with a view to enhancing the efficiency, accuracy, and transparency of corporate accounting information. Taking an inter-organisational focus, this paper investigates the process of how XBRL was institutionalised. It explains and offers insights on how institutional arrangements emerge and become relevant as heterogeneous organisations consider adopting accounting innovations while evidence concerning their benefits is unavailable. The original and overall contribution of this study is that it improves current understanding of coal-face actors' perceptions, behaviours, and strategies as they interact in the organisational field and become engaged in developing accounting innovations to produce the macro-level observations documented in existing institutional theory studies.

AB - By integrating and streamlining financial information within and among various organisations, eXtensible Business Reporting Language (XBRL) has been developed with a view to enhancing the efficiency, accuracy, and transparency of corporate accounting information. Taking an inter-organisational focus, this paper investigates the process of how XBRL was institutionalised. It explains and offers insights on how institutional arrangements emerge and become relevant as heterogeneous organisations consider adopting accounting innovations while evidence concerning their benefits is unavailable. The original and overall contribution of this study is that it improves current understanding of coal-face actors' perceptions, behaviours, and strategies as they interact in the organisational field and become engaged in developing accounting innovations to produce the macro-level observations documented in existing institutional theory studies.

U2 - 10.1080/00014788.2014.980772

DO - 10.1080/00014788.2014.980772

M3 - Article

VL - 45

SP - 196

EP - 228

JO - Accounting and Business Research

JF - Accounting and Business Research

SN - 0001-4788

IS - 2

ER -