@inproceedings{f39dc8ffd7294bb1b8272b85fad89de5,
title = "Exploring XBRL-based reporting system: A conceptual framework for system adoption and implementation",
abstract = "XBRL has been established as a financial reporting standard in the last 15 years. Many countries already adopting XBRL-based reporting system. In some countries it mandated by the government and for the other voluntary. IT adoption and implementation already existed as a separate process. To get more comprehensive analysis, this article aims to propose a unified conceptual model for IT adoption and implementation processes. A literature review on interorganizational system (IOS) was conducted to reach that objective. This resulted in a conceptual framework represented by factors influencing adoption and implementation, levels of adoption and arrangement of the system. This framework will be used in further empirical study of XBRL reporting system or in broader, analysing the implementation of inter-organizational system.",
keywords = "Conceptual framework, Information sharing, Inter-organizational system, IT/is adoption, IT/is implementation, XBRL",
author = "Dhata Praditya and Reni Sulastri and Nitesh Bharosa and Marijn Janssen",
year = "2016",
doi = "10.1007/978-3-319-45234-0_28",
language = "English",
isbn = "9783319452333",
volume = "9844",
series = "Lecture Notes in Computer Science (including subseries Lecture Notes in Artificial Intelligence and Lecture Notes in Bioinformatics)",
publisher = "Springer",
pages = "305--316",
booktitle = "Proceedings of 15th IFIP WG 6.11 Conference on e-Business, e-Services, and e-Society, I3E 2016",
note = "15th IFIP WG 6.11 Conference on e-Business, e-Services, and e-Society, I3E 2016 : Social Media: The Good, the Bad, and the Ugly ; Conference date: 13-09-2016 Through 15-09-2016",
}