Prerequisites of extensible Business Reporting Language (XBRL) implementation

• Main Authors: Babak Sohrabi, Amir Khanlari
• Format: Article
• Language: fas
• Published: University of Tehran 2009-06-01
• Series: بررسی‌های حسابداری و حسابرسی
• Subjects: Extensible Business Reporting Language (XBRL); implementation prerequisites; organizational readiness
• Online Access: https://acctgrev.ut.ac.ir/article_20002_30cbda5154b2adbbf6db2960658b20ba.pdf

The internet and web technology have changed the way corporations communicate financial performance to stakeholders. Extensible Business Reporting Language (XBRL) is one of the web-based tools which recently are considered. Although, this technology have several benefits for corporations but needs some requirements and enablers that must be considered before embarking project implementation for achieving promised goals. In this paper, we provide a comprehensive model to assess readiness of organizations for XBRL implementation. For this goal, first we recognized critical success factors of XBRL implementation by reviewing the literature. We developed a questionnaire which was based on the extracted factors, and finally the questionnaire data analyzed using structural equation model (SEM) to test the proposed causal model.