摘要
XBRL是财务呈报领域内的一项重要技术创新,其采纳和扩散受多方面因素的影响。本文以创新扩散理论、组织学习理论和制度理论为基础来深入分析技术、组织和环境中各因素对XBRL采纳及扩散的影响。研究结果表明:复杂性、兼容性、相对优势、对技术的认知以及企业环境的模仿性压力是影响XBRL进一步扩散的决定性因素;而技术的学习资源和培训以及环境的规范性压力目前对XBRL扩散并没有显著影响。在此基础上提出有利于XBRL进一步扩散的相关建议。
XBRL is an important technological innovation in the field of financial reporting. Its adoption and diffusion is influenced by various factors. Based on the diffusion of innovation theory, organizational learning theory and system theory, this paper deeply analyzes the influence of various factors of technology, organization, and environmental on the XBRL adoption and diffusion. The results show that the complexity, compatibility, comparative advantage, the cognition of technical and imitative pressure of business environment is the decisive factors influencing the XBRL further spread. Learning resources and training of technology, regulatory pressure of environmental is not the influence. On the basis of results, related suggestions are put forward to further spread of XBRL.
出处
《财经问题研究》
CSSCI
北大核心
2016年第1期85-92,共8页
Research On Financial and Economic Issues
基金
国家自然科学基金面上项目"财务呈报创新
信息透明度与资源配置效率研究"(71372193)
国家自然科学基金青年项目"电子政务标准的产生机制及采纳扩散研究"(71103021)
教育部人文社会科学研究规划基金项目"企业财务呈报创新
扩散及资本市场效应研究"(13YJA790023)
教育部人文社会科学研究规划基金项目"基于舆论动力学的在线点评观点演化建模和企业评论管理策略研究"(13YJA630084)
关键词
XBRL
财务呈报创新
创新扩散
TOE模型
innovation of financial reporting
innovation diffusion
influence factors
model of the TOE
