Study on the Key Factors for Enterprises Adopting XBRL Technology Based on TOE Framework

DOI

10.2991/iccessh-17.2017.178How to use a DOI?

Keywords

XBRL; TOE model; factor analysis; structural equation; factors

Abstract

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.

Copyright

© 2017, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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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  - Proceedings of the 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  - 10.2991/iccessh-17.2017.178
ID  - Di2017/06
ER  -