Study on the Key Factors for Enterprises Adopting XBRL Technology Based on TOE Framework
Wei Di, Jing Xia
Available Online June 2017.
- https://doi.org/10.2991/iccessh-17.2017.178How to use a DOI?
- XBRL; TOE model; factor analysis; structural equation; factors
- At present, the Extensible Business Reporting Language (XBRL) financial reporting has given rise to a study fever at home and abroad. And the development of application of XBRL has also been focused on by various industries and fields. This thesis presents the origin of XBRL and the latest domestic and foreign development studies and conducts investigations to the factors impacting on adopting and implementation of XBRL technology of enterprises by adopting study methods such as questionnaire method and mathematical statistics, etc. On the basis of factor analysis on the investigation results, by adopting TOE theory as the analytical framework, this thesis conducts analysis on the main factors separately on three perspectives of technology, organization and environment and conducts the check on structural equations. Also, this thesis puts forward the suggestions which are favorable to the further diffusion of XBRL on this basis.
- Open Access
- This is an open access article distributed under the CC BY-NC license.
Cite this article
TY - CONF AU - Wei Di AU - Jing Xia PY - 2017/06 DA - 2017/06 TI - Study on the Key Factors for Enterprises Adopting XBRL Technology Based on TOE Framework BT - 2nd International Conference on Contemporary Education, Social Sciences and Humanities (ICCESSH 2017) PB - Atlantis Press SP - 739 EP - 746 SN - 2352-5398 UR - https://doi.org/10.2991/iccessh-17.2017.178 DO - https://doi.org/10.2991/iccessh-17.2017.178 ID - Di2017/06 ER -