Institutionalising XBRL for financial reporting: resorting to regulation

Troshani, I., Parker, L. D. and Lymer, A. (2015) Institutionalising XBRL for financial reporting: resorting to regulation. Accounting and Business Research, 45(2), pp. 196-228. (doi: 10.1080/00014788.2014.980772)

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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.

Item Type:Articles
Status:Published
Refereed:Yes
Glasgow Author(s) Enlighten ID:Parker, Professor Lee
Authors: Troshani, I., Parker, L. D., and Lymer, A.
College/School:College of Social Sciences > Adam Smith Business School > Accounting and Finance
Journal Name:Accounting and Business Research
Publisher:Taylor & Francis
ISSN:0001-4788
ISSN (Online):2159-4260
Published Online:27 November 2014

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