Drivers and inhibitors impacting technology adoption: A qualitative investigation into the Australian experience with XBRL

18th Bled eConference eIntegration in Action - Conference Proceedings

Volumn , Issue , 2005, Pages

  Troshani, Indrit ^a   Doolin, Bill ^b  

^a UNIVERSITY OF ADELAIDE   (Australia)

^b AUCKLAND UNIVERSITY OF TECHNOLOGY   (New Zealand)

Author keywords

[No Author keywords available]

Indexed keywords

AUSTRALIA; CRITICAL MASS; FINANCIAL INFORMATION; GOVERNMENT AGENCIES; IN-DEPTH INTERVIEWS; PRODUCTION AND CONSUMPTION; TECHNOLOGY ADOPTION;

ADMINISTRATIVE DATA PROCESSING;

EID: 84925965496     PISSN: None     EISSN: None     Source Type: Conference Proceeding    
DOI: None     Document Type: Conference Paper

References (63)

1. Abdolmohammadi, M., Harris, J. and Smith, K., (2002): Goverment financial reporting on the Internet: the potential revolutionary effects of XBRL, Journal of Goverment Financial Management, Vol. 51, No. 2, pp. 24-26, 28-31.
2. Al-Qirim, N. A. Y., (2003): E-commerce in the aerial mapping industry: a New Zealand Case Study, Journal of Systems & Information Technology, Vol. 7, No. 1, pp. 67-92.
3. Au, A. K. and Enderwick, P., (2000): A cognitive model on attitude towards technology adoption, Journal of Managerial Psychology, Vol. 15, No. 4, pp. 266-282.
4. Baroudi, J. J. and Orlikowski, W. J., (1989): The problem of statistical power in MIS research, MIS Quarterly, Vol. 13, No. 1, pp. 86-106.
5. Basu, V., Hartono, E., Lederer, A. L. and Sethi, V., (2002): The impact of organisational commitment, senior management involvement, and team involvement on strategic information systems planning, Information & Management, Vol. 39, No. 6, pp. 513-524.
6. Bergeron, B., (2003):"Essentials of XBRL: Financial Reporting in the 21st Century", John Wiley & Sons, Inc., Hoboken, New Jersey.
7. Bodorick, P., Dhaliwal, J. and Jutla, D., (2002): Supporting the e-business readiness of small and medium-sized enterprises: approaches and metrics, Internet Research: Electronic Networking Applications and Policy, Vol. 12, No. 2, pp. 139-164.
8. Boonstra, A., (2003): Interpretative perspectives on the acceptance of an electronic prescription system, Journal of Information Technology Cases and Applications, Vol. 5, No. 2, pp. 27-50.
9. Boyd, G., (2004a): Introduction to XBRL Consortium, 9th International XBRL Conference, Auckland, New Zealand, XBRL NZ.
10. Boyd, G., (2004b): XBRL Overview, 9th International XBRL Conference, Auckland, New Zealand, XBRL NZ.
11. Carson, D., Gilmore, A., Gronhaug, K. and Perry, C., (2001):"Qualitative Research in Marketing", Sage, London.
12. Cragg, P., Mehrtens, J. and Mills, A., (2001): A model of Internet adoption by SMEs, Information & Management, Vol. 39, No. pp. 165-176.
13. Denzin, N. K., (1989):"The Research Act: A Theoretical Introduction to Sociological Methods", Prentice Hall, Englewood Cliffs, N. J.
14. Deshmukh, A., (2004): XBRL, Communications of the Association for Information Systems, Vol. 13, No. pp. 196-219.
15. DiPiazza, S. A. J. and Eccles, R. G., (2002):"Building Public Trust: The Future of Corporate Reporting", John Wiley & Sons, Inc., New York.
16. Doolin, B. and Troshani, I., (2004): XBRL: A Research Note, Qualitative Research in Accounting & Management, Vol. 1, No. 2, pp. 93-104.
17. Elliot, S., (2002): Research model and theoretical implications, "Electronic Commerce B2C Strategies and Models", Elliot, S., (Editor), John Wiley & Sons, Ltd., Brisbane.
18. Fillis, I., Johannson, U. and Wagner, B., (2004): Factors impacting on e-business adoption and development in the smaller firm, International Journal of Entrepreneurial Behaviour & Research, Vol. 10, No. 3, pp. 178-191.
19. Flanagin, A. J., (2000): Social pressures on organisational website adoption, Human Communication Research, Vol. 26, No. 4, pp. 618-646.
20. Flick, U., (2002):"An Introduction to Qualitative Research", Sage, London.
21. Frambach, R. T., (1993): An integrated model of organizational adoption and diffusion of innovations, European Journal of Marketing, Vol. 27, No. 5, pp. 22-41.
22. Frankfort-Nachmias, C. and Nachmias, D., (1996):"Research Methods in the Social Sciences", St. Martin's Press, New York.
23. Gharavi, H., Love, P. E. D. and Cheng, W. W. L., (2004): Information and communication technology in the stockbrocking industry: an evolutionary approach to the diffusion of innovation, Industrial Management & Data Systems, Vol. 104, No. 9, pp. 756-765.
24. Gilbert, D., Balestrini, P. and Littleboy, D., (2004): Barriers and benefits in the adoption of e-government, The International Journal of Public Sector Management, Vol. 17, No. 4, pp. 286-301.
25. Grant, A. E., (2004): Sharpening the videoconference target, Technology Futures Inc., [WWW], Accessed on 2004, 26 January, Available at: http://www.tfi.com/pubs/ntq/articles/view/98Q2-A1.html.
26. Hannabuss, S., (1996): Research interviews, New Library World, Vol. 97, No. 1129, pp. 22-30.
27. Hannon, N., (2003): XBRL for General Ledger, the Journal Taxonomy, Strategic Finance, Vol. 85, No. 2, pp. 63, 67.
28. Hasegawa, M., Sakata, T., Sambuichi, N. and Hannon, N., (2003): Breathing new life into old systems, Strategic Finance, Vol. 85, No. 9, pp. 46-51.
29. Healy, M. and Perry, C., (2000): Comprehensive criteria to judge validity and reliability of qualitative research within the realism paradigm, Qualitative Market Research: An International Journal, Vol. 3, No. 3, pp. 118-126.
30. ICAA, (2003): ATO Adopts XBRL, Accounting and Auditing News Today (ANT), The Institute of Chartered Accountants in Australia, Vol. 38.
31. Jones, A. and Willis, M., (2003): The challenge for XBRL: business reporting for the investor, Balance Sheet, Vol. 11, No. 3, pp. 29-37.
32. Kalakota, R. and Robinson, M., (2001):"E-business 2.0: Road-map for Success", Addison-Wesley, Harlow.
33. Kay, M. H., (2003): XML five years on: a review of the achievements so far and the challenges ahead, 2003 ACM Symposium on Document Engineering, Grenoble, France, ACM Press: New York.
34. Lawson, R., Alcock, C., Cooper, J. and Burgess, L., (2003): Factors affecting adoption of electronic commerce technologies by SMEs: an Australian Study, Journal of Small Business and Enterprise Development, Vol. 10, No. 3, pp. 265-276.
35. Lee, M. K. O. and Turban, E., (2001): A trust model for consumer internet shopping, International Journal of Electronic Commerce, Vol. 6, No. 1, pp. 75-91.
36. Markus, M. L., (1987): Toward a critical mass theory of interactive media: universal access, interdependence, and diffusion, Communication Research, Vol. 14, No. 5, pp. 491-511.
37. Markus, M. L., (1990): Toward a "critical mass" theory of interactive media, "Organization and Communication Technology", Fulk, J. and Steinfield, C. W., (Editors), Sage, Newbury Park, CA.
38. Neuman, W. L., (2000):"Social Research Methods: Qualitative and Quantitative Approaches", Allyn and Bacon, Boston.
39. Parasuraman, A., (2000): Technology readiness index (TRI): a multiple-item scale to measure readiness to embrace new technologies, Journal of Service Research, Vol. 2, No. 4, pp. 307-320.
40. Patton, M. Q., (1990):"Qualitative Evaluation and Research Methods", Sage Publications, London.
41. Pinsker, R., (2003): XBRL awareness in auditing: a sleeping giant?, Managerial Auditing Journal, Vol. 18, No. 9, pp. 732-736.
42. Rao, S. and Perry, C., (2004): The Impact of Internet Use on Interfirm Relationships in Australian Service Industries, "Applying Qualitative Methods to Marketing Management Research", Buber, R., Gadner, J. and Richards, L., (Editors), Palgrave Macmillan, New York.
43. Rezaee, Z., Elam, R. and Sharbatoghilie, A., (2001): Continuous auditing: the audit of the future, Managerial Auditing Journal, Vol. 16, No. 3, pp. 150-158.
44. Richards, J. and Tibbits, H., (2002): Understanding XBRL, CPA Australia, NSW Branch, New South Wales.
45. Rogers, E. M., (1995):"Diffusion of Innovations", The Free Press, New York, NY.
46. Roohani, S. J., (2003):"Trust and Data Assurances in Capital Markets: The Role of Technology Solutions", Bryant College & Pricewaterhouse Coopers, Smithfield, RI.
47. Rotchanakitumnuai, S. and Speece, M., (2003): Barriers to Internet banking adoption: a qualitative study among corporate customers in Thailand, International Journal of Bank Marketing, Vol. 21, No. 6/7, pp. 312-323.
48. Russell, D. M. and Hoag, A. M., (2004): People and information technology in the supply chain: Social and organizational influences on adoption, International Journal of Physical Distribution & Logistics Management, Vol. 34, No. 2, pp. 102-122.
49. Shanks, G., Rouse, A. and Arnott, D., (1993): A review of approaches to research and scholarship in information systems, Fourth Australian Conference in Information Systems, Brisbane, Queensland.
50. Simpson, M. and Docherty, A. J., (2004): E-commerce adoption support and advice for UK SMEs, Journal of Small Business and Enterprise Development, Vol. 11, No. 3, pp. 315-328.
51. Taylor, M. and Murphy, A., (2004): SMEs and e-Business, Journal of Small Business and Enterprise Development, Vol. 11, No. 3, pp. 280-289.
52. Tidd, J., Bessant, J. and Pavitt, K., (2001):"Managing Innovation: Integrating Technological, Market and Organizational Change", John Wiley & Sons Ltd, Chichester.
53. Tornatzky, L. G. and Fleischer, M., (1990):"Processes of Technological Innovation", Lexington Books, Lexington, Massachusetts.
54. Tornatzky, L. G. and Klein, K. J., (1982): Innovation characteristics and innovation adoption implementation: a meta-analysis of findings, IEEE Transactions on Engineering Management, Vol. EM-29, No. 1, pp. 28-45.
55. Van de Ven, A. H. and Rogers, E. M., (1988): Innovation and organisations: critical perspectives, Communication Research, Vol. 15, No. pp. 632-651.
56. Wallace, A., (2001): The new language of financial reporting, Balance Sheet, Vol. 9, No. 2, pp. 29-32.
57. Walsham, G., (1995): Interpretive case studies in IS research: nature and method, European Journal of Information Systems, Vol. 4, No. pp. 74-81.
58. Warren, M., (2004): Farmers online: drivers and impediments in adoption of Internet in UK agricultural businesses, Journal of Small Business and Enterprise Development, Vol. 11, No. 3, pp. 371-381.
59. Willis, M., Tesniere, B. and Jones, A., (2003): Corporate Communications for the 21st Century, PricewaterhouseCoopers.
60. Wolfe, R. A., (1994): Organisational innovation: review, critique and suggested research directions, Journal of Management Studies, Vol. 31, No. 3, pp. 405-431.
61. XBRLAustralia, (2004): XBRL Australia Members, XBRL Australia Ltd., [WWW], Accessed on 2005, 7 April, Available at: http://www.xbrl.org.au/members/.
62. Yin, R. K., (1989):"Case Study Research Design and Methods", Sage Publications, London.
63. Zaltman, G., Duncan, R. and Holbeck, J., (1973):"Innovations and Organisations", Wiley & Sons, New York.