Extensible Business Reporting Language (XBRL): The View of Iranian National Tax Administration Employees

Q: How can I download an article?

To download an article from SID, first log in to the site, search for the article title, and click on the 'Download Article' option.

Q: How can I download an ISI article?

To download an ISI article on SID, enter the keyword or article title in the search bar, view the relevant results, click on the desired article, and select the 'Download Article' option.

Q: How can I access the SID database?

To access the SID database, visit SID.ir, create an account, and log in to access scientific resources.

Q: Is downloading articles from SID free?

Some articles on SID are available for free, while others require payment. Details are specified on the article's page.

ABOUHAMZEH MINA; SOLEIMANI AMIRI GHOLAM REZA

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Journal Paper

Paper Information

Journal: Journal of Empirical Research in Accounting Year:2019 | Volume:8 | Issue:3 (31) Page(s): 207-231

Download Full-Text

Persian Verion

View:

663

Download:

Cites:

Information Journal Paper

Title

Extensible Business Reporting Language (XBRL): The View of Iranian National Tax Administration Employees

Author(s)

ABOUHAMZEH MINA | SOLEIMANI AMIRI GHOLAM REZA | Issue Writer Certificate

Keywords

Extensible Business Reporting Language (XBRL)Q1

Iranian National Tax AdministrationQ1

Tax reportingQ2

Technology acceptance model (TAM)Q1

qualitative characteristics of useful Financial informationQ1

Abstract

According to the capabilities of the Extensible Business Reporting Language (XBRL), this paper addresses the issue of adopting this new reporting language by employees of Iranian National Tax Administration, as precondition of using it in the organization. This research, at first, examines theoretical and empirical literature and then, based on TAM technology mode, presents a theoretical model and identifies the factors influencing the adoption of this language in reporting. Then, by adopting a qualitative method and analyzing the content of 21 semi-structured interviews, the original theoretical model is amended and the factors influencing the adoption of this language in Tax reporting are identified. Ultimately, by gathering and analyzing 70 Fuzzy Delphi questionnaires, this study presents the final conceptual model and evaluates the attitude of the employees of Iranian National Tax Administration around XBRL. The results of this study indicate that Iranian National Tax Administration employees embrace the eXtensible Business Reporting Language (XBRL) and, according to them, the main reason of accepting this new technology is its usefulness as a result of its positive impact on the qualitative information characteristics.

Cites

No record.

References

No record.

Cite

APA: Copy

ABOUHAMZEH, MINA, & SOLEIMANI AMIRI, GHOLAM REZA. (2019). Extensible Business Reporting Language (XBRL): The View of Iranian National Tax Administration Employees. JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING, 8(3 (31) ), 207-231. SID. https://sid.ir/paper/241146/en

Vancouver: Copy

ABOUHAMZEH MINA, SOLEIMANI AMIRI GHOLAM REZA. Extensible Business Reporting Language (XBRL): The View of Iranian National Tax Administration Employees. JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING[Internet]. 2019;8(3 (31) ):207-231. Available from: https://sid.ir/paper/241146/en

IEEE: Copy

MINA ABOUHAMZEH, and GHOLAM REZA SOLEIMANI AMIRI, “Extensible Business Reporting Language (XBRL): The View of Iranian National Tax Administration Employees,” JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING, vol. 8, no. 3 (31) , pp. 207–231, 2019, [Online]. Available: https://sid.ir/paper/241146/en

Related Journal Papers