An empirical examination of competing theories to explain continuous disclosure technology adoption intentions using XBRL as the example technology
- Autores: Robert Pinsker
- Localización: The International Journal of Digital Accounting Research, ISSN 1577-8517, Vol. 8, Nº. 14, 2008, págs. 79-94
- Idioma: inglés
- Enlaces
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Resumen
The purpose of this paper is to test competing theories from Pinsker�s (2007) new research framework in order to provide a better understanding of XBRL (as the continuous disclosure technology example) adoption intentions of managers who have low knowledge of XBRL, but work for firms who may adopt. A survey methodology was used with experienced business professionals and MBA students. Two of three research propositions were empirically supported. The results indicate that both the technology acceptance model (TAM) and absorptive capacity represent appropriate theories for studying XBRL adoption. However, future related TAM research should be conducted either with a modified �attitude� variable or through eliminating this variable altogether.
Results provide an empirical validation of part of Pinsker�s (2007) framework. The findings add to the existing practical and academic literature regarding perceived benefits of XBRL adoption for firms. The difference in significance between TAM variables represents a unique finding in the TAM literature, which suggests XBRL adoption has significantly different aspects than previous information technology adoption research in general. Future research opportunities are explored.
