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Exploring XBRL-Based Reporting System: A Conceptual Framework for System Adoption and Implementation

  • Dhata PradityaEmail author
  • Reni Sulastri
  • Nitesh Bharosa
  • Marijn Janssen
Conference paper
Part of the Lecture Notes in Computer Science book series (LNCS, volume 9844)

Abstract

XBRL has been established as a financial reporting standard in the last 15 years. Many countries already adopting XBRL-based reporting system. In some countries it mandated by the government and for the other voluntary. IT adoption and implementation already existed as a separate process. To get more comprehensive analysis, this article aims to propose a unified conceptual model for IT adoption and implementation processes. A literature review on inter-organizational system (IOS) was conducted to reach that objective. This resulted in a conceptual framework represented by factors influencing adoption and implementation, levels of adoption and arrangement of the system. This framework will be used in further empirical study of XBRL reporting system or in broader, analysing the implementation of inter-organizational system.

Keywords

XBRL IT/IS adoption IT/IS implementation Conceptual framework Inter-organizational system Information sharing 

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Copyright information

© IFIP International Federation for Information Processing 2016

Authors and Affiliations

  • Dhata Praditya
    • 1
    Email author
  • Reni Sulastri
    • 1
  • Nitesh Bharosa
    • 1
  • Marijn Janssen
    • 1
  1. 1.Faculty of Technology, Policy and ManagementDelft University of TechnologyDelftNetherlands

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