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“We were the first to support a major is innovation”. Research into the motivations of spanish pioneers in XBRL

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  • Escobar-Rodríguez, Tomás
  • Gago-Rodríguez, Susana

Abstract

We conduct a field study to analyse the reasons why pioneers supported the introduction of the Extensible Business Reporting Language (XBRL) from its earliest days in Spain. The Spanish pioneers were able to visualize the possibilities of the XBRL as an effective tool for facilitating the transmission of accounting and related information. At that point in time, innovators had available a limited amount of technical information on XBRL, because it was in the process of development. Hence, their engagement in the introduction of XBRL was based more on intuition than on in-depth knowledge of the technological advantages to be gained from its application. Further, their support for the innovation was active and not passive.

Suggested Citation

  • Escobar-Rodríguez, Tomás & Gago-Rodríguez, Susana, 2012. "“We were the first to support a major is innovation”. Research into the motivations of spanish pioneers in XBRL," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 15(1), pages 91-108.
    • Handle: RePEc:eee:spacre:v:15:y:2012:i:1:p:91-108
    DOI: 10.1016/S1138-4891(12)70039-0
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    References listed on IDEAS

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    More about this item

    Keywords

    pioneers; information technology innovation; diffusion of innovations; XBRL; qualitative research; O31; O33; M15 M40; pioneros; innovación tecnológica; difusión de la innovación; XBRL; investigación cualitativa; O31; O33; M15 M40;
    All these keywords.

    JEL classification:

    • O31 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Innovation and Invention: Processes and Incentives
    • O33 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Technological Change: Choices and Consequences; Diffusion Processes
    • M15 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - IT Management
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • O31 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Innovation and Invention: Processes and Incentives
    • O33 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Technological Change: Choices and Consequences; Diffusion Processes
    • M15 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - IT Management
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General

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