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  • Institutionalising XBRL for financial reporting: resorting to regulation /
Tác giả CN Troshania, Indrit
Nhan đề Institutionalising XBRL for financial reporting: resorting to regulation /Indrit Troshania, Lee D. Parkerb & Andy Lymerc.
Thông tin xuất bản London, Institute of Chartered Accountants in England and Wales] Abingdon, UK : Routledge, Taylor & Francis , 2015.
Mô tả vật lý pages 196-228.
Tùng thư Institute of Chartered Accountants in England and Wales.
Tóm tắt 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.
Đề mục chủ đề Accounting--Periodicals.
Đề mục chủ đề Business--Periodicals.
Đề mục chủ đề Accounting--Research--Periodicals.
Thuật ngữ không kiểm soát Digital reporting
Thuật ngữ không kiểm soát Institutional theory
Thuật ngữ không kiểm soát Organising vision
Thuật ngữ không kiểm soát XBRL
Tác giả(bs) CN Lymerc, Andy.
Tác giả(bs) CN Parkerb, Lee D.
Nguồn trích Accounting and Business Research.- Volume 45, N2, 2015.
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0410 |aeng
044|aenk
1001 |aTroshania, Indrit
24510|aInstitutionalising XBRL for financial reporting: resorting to regulation /|cIndrit Troshania, Lee D. Parkerb & Andy Lymerc.
260|aLondon, Institute of Chartered Accountants in England and Wales] Abingdon, UK :|bRoutledge, Taylor & Francis ,|c2015.
300|apages 196-228.
3620 |aVol. 45, N.2 (2015)
490|aInstitute of Chartered Accountants in England and Wales.
520|aBy 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.
65000|aAccounting|vPeriodicals.
65000|aBusiness|vPeriodicals.
65010|aAccounting|xResearch|vPeriodicals.
6530 |aDigital reporting
6530 |aInstitutional theory
6530 |aOrganising vision
6530 |aXBRL
7001 |aLymerc, Andy.
7001 |aParkerb, Lee D.
773|tAccounting and Business Research.|gVolume 45, N2, 2015.
890|a0|b0|c0|d0

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