Matches in SemOpenAlex for { <https://semopenalex.org/work/W2006568084> ?p ?o ?g. }
- W2006568084 endingPage "228" @default.
- W2006568084 startingPage "196" @default.
- W2006568084 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." @default.
- W2006568084 created "2016-06-24" @default.
- W2006568084 creator A5004589821 @default.
- W2006568084 creator A5023878609 @default.
- W2006568084 creator A5085423497 @default.
- W2006568084 date "2014-11-27" @default.
- W2006568084 modified "2023-09-23" @default.
- W2006568084 title "Institutionalising XBRL for financial reporting: resorting to regulation" @default.
- W2006568084 cites W139989858 @default.
- W2006568084 cites W1518014706 @default.
- W2006568084 cites W1528653333 @default.
- W2006568084 cites W1580172778 @default.
- W2006568084 cites W1598067312 @default.
- W2006568084 cites W1686172298 @default.
- W2006568084 cites W1749409116 @default.
- W2006568084 cites W1832412527 @default.
- W2006568084 cites W1962742531 @default.
- W2006568084 cites W1963541890 @default.
- W2006568084 cites W1965278510 @default.
- W2006568084 cites W1967100576 @default.
- W2006568084 cites W1970541586 @default.
- W2006568084 cites W1974918799 @default.
- W2006568084 cites W1983767855 @default.
- W2006568084 cites W1984302637 @default.
- W2006568084 cites W1984707788 @default.
- W2006568084 cites W1984897329 @default.
- W2006568084 cites W1986667842 @default.
- W2006568084 cites W1988088931 @default.
- W2006568084 cites W1988886902 @default.
- W2006568084 cites W1991856581 @default.
- W2006568084 cites W1991874307 @default.
- W2006568084 cites W1996089301 @default.
- W2006568084 cites W1998860217 @default.
- W2006568084 cites W2003486883 @default.
- W2006568084 cites W2004260802 @default.
- W2006568084 cites W2008284773 @default.
- W2006568084 cites W2010370161 @default.
- W2006568084 cites W2011982854 @default.
- W2006568084 cites W2016311789 @default.
- W2006568084 cites W2017685754 @default.
- W2006568084 cites W2022139838 @default.
- W2006568084 cites W2024007136 @default.
- W2006568084 cites W2028430378 @default.
- W2006568084 cites W2032641165 @default.
- W2006568084 cites W2037084949 @default.
- W2006568084 cites W2043298609 @default.
- W2006568084 cites W2050401924 @default.
- W2006568084 cites W2051277671 @default.
- W2006568084 cites W2051353887 @default.
- W2006568084 cites W2051373601 @default.
- W2006568084 cites W2053272233 @default.
- W2006568084 cites W2058427515 @default.
- W2006568084 cites W2059436981 @default.
- W2006568084 cites W2063904630 @default.
- W2006568084 cites W2066256580 @default.
- W2006568084 cites W2067629997 @default.
- W2006568084 cites W2068775802 @default.
- W2006568084 cites W2070056892 @default.
- W2006568084 cites W2072213053 @default.
- W2006568084 cites W2072888154 @default.
- W2006568084 cites W2073657650 @default.
- W2006568084 cites W2073992785 @default.
- W2006568084 cites W2075486750 @default.
- W2006568084 cites W2078461908 @default.
- W2006568084 cites W2079890773 @default.
- W2006568084 cites W2082336790 @default.
- W2006568084 cites W2084647410 @default.
- W2006568084 cites W2086384857 @default.
- W2006568084 cites W2086673082 @default.
- W2006568084 cites W2091777293 @default.
- W2006568084 cites W2093803318 @default.
- W2006568084 cites W2100181766 @default.
- W2006568084 cites W2101056970 @default.
- W2006568084 cites W2117253505 @default.
- W2006568084 cites W2117775033 @default.
- W2006568084 cites W2120104556 @default.
- W2006568084 cites W2134864783 @default.
- W2006568084 cites W2135692804 @default.
- W2006568084 cites W2151725552 @default.
- W2006568084 cites W2152273095 @default.
- W2006568084 cites W2183380365 @default.
- W2006568084 cites W2185704876 @default.
- W2006568084 cites W2254581393 @default.
- W2006568084 cites W2258224684 @default.
- W2006568084 cites W2727726690 @default.
- W2006568084 cites W2754890255 @default.
- W2006568084 cites W2989945995 @default.
- W2006568084 cites W3121212662 @default.
- W2006568084 cites W3121594099 @default.
- W2006568084 cites W3123106931 @default.
- W2006568084 cites W3123282572 @default.
- W2006568084 cites W3125193916 @default.
- W2006568084 cites W3145064279 @default.
- W2006568084 cites W3206922007 @default.
- W2006568084 cites W4232798643 @default.
- W2006568084 cites W4233455326 @default.
- W2006568084 cites W4238125580 @default.
- W2006568084 cites W4238779927 @default.