FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W2560793281> ?p ?o ?g. }

• W2560793281 abstract "<p>Technology adoption plays a significant role in changing the way business communicates its financial information. One recently developed, technology-based language that can be used for financial reporting is eXtensible Business Reporting Language (XBRL). Fisher (2008) believes that XBRL is the future of business reporting and various XBRL stakeholders internationally have been promoting the use of XBRL for almost two decades. However, the widespread adoption of XBRL for business reporting has not happened in New Zealand. Thus, the aim of this thesis is to investigate why business and professional organisations and the New Zealand Government have decided not to adopt XBRL for use in business reporting and the implications of that decision for XBRL stakeholders. The following research questions are addressed: a) What factors influenced the organisations’ decisions not to adopt XBRL for use in business reporting? b) What are the implications of the government decision regarding XBRL use in business reporting for XBRL stakeholders? To achieve the research aim and answer the research questions, this study developed a research framework that utilizes the Technological, Organisational, and Environmental (TOE) model of technology adoption developed by DePietro, Wiarda, and Fleischer (1990). A longitudinal multiple-case study approach that analyses interview and documentary data related to four key XBRL projects: LEAP+, Project First Step, e-GIF, and SBR, was employed. The results suggest the non-adoption decision by New Zealand’s private and public sector organisations was influenced by a combination of factors from the technological, organisational, and environmental contexts. Twelve predicted and fourteen unpredicted factors have a different degree of influence on the non-adoption decision. The factors of no relative advantage, not being perceived as a problem solver, a lack of human capability, no real championship, ineffective promotion, and communication, over-enthusiasm among experts, a lack of stakeholder involvement and a knowledge gap are the critical influencing factors and are common to all four XBRL projects. One-off factors in particular projects also had a significant influence. These were the copyright issue in the LEAP+ project; a change of laws, rules and regulations in Project First Step; a change of programme sponsor in the e-GIF project; and a change of government and the global financial crisis in the SBR programme. For the earlier projects, under the auspices of professional organisations, the technological and organisational contexts were the most important. However, the organisational and environmental contexts were most significant during projects under the auspices of government organisations. The non-adoption of XBRL had different short-term and long-term implications for the XBRL stakeholders. In the short-term, the government agencies are potentially unable to perform specific reporting-related data analysis and have limited their ability to share data and improve the efficiency of their processes. In long-term the government agencies have lost an opportunity to detect more errors in financial statements, to get data and information for policy-making purposes and to work in a connected manner. Accounting firms face a lack of XBRL skill development in the short and long-term and have missed the opportunity to free-up time for other purposes. Business organisations have lost the opportunity to improve access and connections with government agencies or other businesses, to reduce their compliance costs and potentially increase their long-term effectiveness.</p>" @default.
• W2560793281 created "2016-12-16" @default.
• W2560793281 creator A5035911037 @default.
• W2560793281 date "2021-11-16" @default.
• W2560793281 modified "2023-10-13" @default.
• W2560793281 title "The Non-Adoption of XBRL by Professional and Government Organisations in New Zealand and its Implications for Stakeholders" @default.
• W2560793281 cites W106609810 @default.
• W2560793281 cites W113726533 @default.
• W2560793281 cites W123025585 @default.
• W2560793281 cites W1446303490 @default.
• W2560793281 cites W145988043 @default.
• W2560793281 cites W1467526212 @default.
• W2560793281 cites W146807866 @default.
• W2560793281 cites W1481773499 @default.
• W2560793281 cites W1487931991 @default.
• W2560793281 cites W1496830972 @default.
• W2560793281 cites W150317935 @default.
• W2560793281 cites W1508185183 @default.
• W2560793281 cites W1512968914 @default.
• W2560793281 cites W1519420937 @default.
• W2560793281 cites W1527311855 @default.
• W2560793281 cites W1527353115 @default.
• W2560793281 cites W1532739891 @default.
• W2560793281 cites W1545950954 @default.
• W2560793281 cites W1547253197 @default.
• W2560793281 cites W1553096004 @default.
• W2560793281 cites W1558083196 @default.
• W2560793281 cites W1558464251 @default.
• W2560793281 cites W1563626001 @default.
• W2560793281 cites W1565701755 @default.
• W2560793281 cites W1568061392 @default.
• W2560793281 cites W1576460547 @default.
• W2560793281 cites W1593186263 @default.
• W2560793281 cites W1606368101 @default.
• W2560793281 cites W169508924 @default.
• W2560793281 cites W1791587663 @default.
• W2560793281 cites W1820801730 @default.
• W2560793281 cites W182190200 @default.
• W2560793281 cites W1968189045 @default.
• W2560793281 cites W1968902083 @default.
• W2560793281 cites W1971618033 @default.
• W2560793281 cites W1972195228 @default.
• W2560793281 cites W1974918799 @default.
• W2560793281 cites W1979572581 @default.
• W2560793281 cites W1980415867 @default.
• W2560793281 cites W1983478509 @default.
• W2560793281 cites W1983629797 @default.
• W2560793281 cites W1984968616 @default.
• W2560793281 cites W1985649753 @default.
• W2560793281 cites W1988057346 @default.
• W2560793281 cites W1991874307 @default.
• W2560793281 cites W1992997497 @default.
• W2560793281 cites W1993399258 @default.
• W2560793281 cites W1999338703 @default.
• W2560793281 cites W2000117884 @default.
• W2560793281 cites W2001362158 @default.
• W2560793281 cites W2010342067 @default.
• W2560793281 cites W2010370161 @default.
• W2560793281 cites W2010666959 @default.
• W2560793281 cites W2012802924 @default.
• W2560793281 cites W2016689008 @default.
• W2560793281 cites W2018900335 @default.
• W2560793281 cites W2025139474 @default.
• W2560793281 cites W2025566405 @default.
• W2560793281 cites W2029140979 @default.
• W2560793281 cites W2033469757 @default.
• W2560793281 cites W2035804107 @default.
• W2560793281 cites W2036549174 @default.
• W2560793281 cites W2039421131 @default.
• W2560793281 cites W2043298609 @default.
• W2560793281 cites W2045968366 @default.
• W2560793281 cites W2047735993 @default.
• W2560793281 cites W2051277671 @default.
• W2560793281 cites W2051373601 @default.
• W2560793281 cites W2052781236 @default.
• W2560793281 cites W2053648239 @default.
• W2560793281 cites W2056377171 @default.
• W2560793281 cites W2056683859 @default.
• W2560793281 cites W2064324130 @default.
• W2560793281 cites W2068563674 @default.
• W2560793281 cites W2069780356 @default.
• W2560793281 cites W2071943694 @default.
• W2560793281 cites W2072033170 @default.
• W2560793281 cites W2073657650 @default.
• W2560793281 cites W2075178678 @default.
• W2560793281 cites W2077325123 @default.
• W2560793281 cites W2078461908 @default.
• W2560793281 cites W2079878825 @default.
• W2560793281 cites W2083880512 @default.
• W2560793281 cites W2083926684 @default.
• W2560793281 cites W2086384857 @default.
• W2560793281 cites W2090649853 @default.
• W2560793281 cites W2091420782 @default.
• W2560793281 cites W2092069451 @default.
• W2560793281 cites W2095641105 @default.
• W2560793281 cites W2097700858 @default.
• W2560793281 cites W2100408980 @default.
• W2560793281 cites W2103371636 @default.
• W2560793281 cites W2107066843 @default.
• W2560793281 cites W2110628076 @default.

• next