IDEAS home Printed from https://ideas.repec.org/a/ris/ajotap/0110.html
   My bibliography  Save this article

XBRL Acceptance in India: A Behavioral Study

Author

Listed:
  • Chouhan, Vineet

    (Assistant Professor, School of Management, Sir Padampat Singhania University, Bhatewar, Udaipur, INDIA)

  • Goswami, Shubham

    (Assistant Professor, School of Management, Sir Padampat Singhania University, Bhatewar, Udaipur, INDIA)

Abstract

XBRL is fast becoming the new paradigm for reporting of financial information digitally. XBRL brings structure to business information with a 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 the technology acceptance model to analyze financial experts' perceptions regarding accepting XBRL as a reporting method. The result revealed that using XBRL increases productivity but interacting with the XBRL requires a lot of mental effort. These findings can be an empirical and theoretical foundation to accelerate the adoption of XBRL in India.

Suggested Citation

  • Chouhan, Vineet & Goswami, Shubham, 2015. "XBRL Acceptance in India: A Behavioral Study," American Journal of Trade and Policy, Asian Business Consortium, vol. 2(2), pages 71-78.
    • Handle: RePEc:ris:ajotap:0110
    as

    Download full text from publisher

    File URL: https://abc.us.org/ojs/index.php/ajtp/article/view/385/799
    File Function: Full text
    Download Restriction: no
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Wafa Sassi & Hakim Ben Othman & Khaled Hussainey, 2023. "The determinants of eXtensible Business Reporting Language (XBRL) adoption : a cross-country study," Post-Print hal-04191489, HAL.
    2. Wafa Sassi & Hakim Ben Othman & Khaled Hussainey, 2024. "The determinants of eXtensible Business Reporting Language (XBRL) adoption: a cross-country study," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 21(2), pages 175-192, June.
    3. Roslee Uyob & Ku Maisurah Ku Bahador & Ram Al Jaffri Saad, 2023. "Do Incentives Matter in Persuading Companies to Embrace Advanced Reporting Standards Voluntarily?," Foresight and STI Governance (Foresight-Russia till No. 3/2015), National Research University Higher School of Economics, vol. 17(2), pages 36-48.

    More about this item

    Keywords

    XBRL; financial reporting; technology acceptance; India;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ris:ajotap:0110. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Alim Al Ayub Ahmed (email available below). General contact details of provider: https://abc.us.org/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.