Translation in XBRL standardization: An actor-network view

Research output: Contribution to conference (unpublished)Paper

Standard

Translation in XBRL standardization: An actor-network view. / Troshani, Indrit; Lymer, Andrew.

2009. 775-784 Paper presented at 12th Australian Conference on Knowledge Management and Intelligent Decision Support, ACKMIDS 09 and 20th Australasian Conference on Information Systems, ACIS 2009, Melbourne, VIC, Australia.

Research output: Contribution to conference (unpublished)Paper

Harvard

Troshani, I & Lymer, A 2009, 'Translation in XBRL standardization: An actor-network view', Paper presented at 12th Australian Conference on Knowledge Management and Intelligent Decision Support, ACKMIDS 09 and 20th Australasian Conference on Information Systems, ACIS 2009, Melbourne, VIC, Australia, 2/12/09 - 4/12/09 pp. 775-784.

APA

Troshani, I., & Lymer, A. (2009). Translation in XBRL standardization: An actor-network view. 775-784. Paper presented at 12th Australian Conference on Knowledge Management and Intelligent Decision Support, ACKMIDS 09 and 20th Australasian Conference on Information Systems, ACIS 2009, Melbourne, VIC, Australia.

Vancouver

Troshani I, Lymer A. Translation in XBRL standardization: An actor-network view. 2009. Paper presented at 12th Australian Conference on Knowledge Management and Intelligent Decision Support, ACKMIDS 09 and 20th Australasian Conference on Information Systems, ACIS 2009, Melbourne, VIC, Australia.

Author

Troshani, Indrit ; Lymer, Andrew. / Translation in XBRL standardization: An actor-network view. Paper presented at 12th Australian Conference on Knowledge Management and Intelligent Decision Support, ACKMIDS 09 and 20th Australasian Conference on Information Systems, ACIS 2009, Melbourne, VIC, Australia.10 p.

Bibtex

@conference{8a0b96525b344da59bdb83450e07d530,
title = "Translation in XBRL standardization:: An actor-network view",
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 = "Actor-network theory (ANT), Australia, Taxonomy standardization, Technology standardization, XBRL",
author = "Indrit Troshani and Andrew Lymer",
year = "2009",
month = dec
day = "1",
language = "English",
pages = "775--784",
note = "12th Australian Conference on Knowledge Management and Intelligent Decision Support, ACKMIDS 09 and 20th Australasian Conference on Information Systems, ACIS 2009 ; Conference date: 02-12-2009 Through 04-12-2009",

}

RIS

TY - CONF

T1 - Translation in XBRL standardization:

T2 - 12th Australian Conference on Knowledge Management and Intelligent Decision Support, ACKMIDS 09 and 20th Australasian Conference on Information Systems, ACIS 2009

AU - Troshani, Indrit

AU - Lymer, Andrew

PY - 2009/12/1

Y1 - 2009/12/1

N2 - 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.

AB - 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.

KW - Actor-network theory (ANT)

KW - Australia

KW - Taxonomy standardization

KW - Technology standardization

KW - XBRL

UR - http://www.scopus.com/inward/record.url?scp=84857024265&partnerID=8YFLogxK

M3 - Paper

AN - SCOPUS:84869136252

SP - 775

EP - 784

Y2 - 2 December 2009 through 4 December 2009

ER -