The determinants of inter-organizational and internal in-house adoption of XBRL: A structural equation model |
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Authors: | Dave Henderson Steven D Sheetz Brad S Trinkle |
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Institution: | 1. Department of Accounting and Management Information Systems, College of Business, University of Mary Washington, 1301 College Avenue, Fredericksburg, VA 22401, United States;2. Center for Global Electronic-Commerce, Department of Accounting and Information Systems (0101), Pamplin College of Business, Virginia Tech, Blacksburg, VA 24061, United States;3. Richard C. Adkerson School of Accountancy, College of Business, Mississippi State University, P.O. EF, Mississippi State, MS 39762, United States |
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Abstract: | Prior research has investigated organizational adoption of inter-organizational Information Technology (IT) using the Technological–Organizational–Environmental (TOE) framework. While that research has yielded important insights into the adoption of inter-organizational IT, new technologies, such as XBRL, can be used inter-organizationally or internally. As such, testing the TOE framework in both an internal and inter-organizational context is vital because the independent variables explaining internal adoption may be different from those explaining inter-organizational adoption. Using XBRL as a representative example, the TOE framework is used in this study to investigate XBRL adoption for both internal and inter-organizational purposes. The results suggest that the drivers of internal adoption differ from those of inter-organizational adoption. Based on these results, we encourage future research to consider whether the significance of technological, organizational, and environmental variables change based on whether a technology is adopted internally or inter-organizationally. From a practical perspective, the findings can help professional associations encourage adoption of XBRL. |
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