Record Details

XBRL Acceptance in India: A Behavioral Study

American Journal of Trade and Policy

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Field Value
 
Title XBRL Acceptance in India: A Behavioral Study
 
Creator Chouhan, Vineet; Assistant Professor, Sir Padampat Singhania University, Bhatewar, Udaipur, INDIA
Goswami, Shubham; Assistant Professor, School of Management, Sir Padampat Singhania University, Bhatewar, Udaipur, INDIA
 
Subject XBRL, financial reporting, technology acceptance, India
 
Description XBRL is fast becoming the new paradigm for reporting of financial information digitally. XBRL brings structure to business information with comprehensive description and contextual information for advanced analysis. It enhances the efficiency of financial reporting, accuracy, timeliness and reliability of financial data. Many Indian companies still resist using it. The present research uses technology acceptance model to analyze the perception of financial experts in respect of acceptance of XBRL as reporting method. The result revealed that using XBRL increases productivity but interacting with the XBRL requires lot of mental efforts. These findings can be an empirical and theoretical foundation to accelerate the adoption of XBRL in India.
 
Publisher Asian Business Consortium
 
Contributor —
 
Date 2015-04-04
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
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Identifier http://journals.abc.us.org/index.php/ajtp/article/view/562
10.18034/ajtp.v2i1.562
 
Source American Journal of Trade and Policy; Vol 2, No 1 (2015): 4th Issue; 71 - 78
2313-4755
2313-4747
 
Language en
 
Rights Copyright (c) 2015 Vineet Chouhan, Shubham Goswami
http://creativecommons.org/licenses/by-nc/4.0