Feasibility of using Extensible Business Reporting Language (XBRL) in Iranian National Tax Admission Organization

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SOLEIMANY AMIRI GHOLAMREZA; ABDOLLAHI ALI; ABOUHAMZEH MINA

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Journal: JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL Year:2018 | Volume:15 | Issue:59 Page(s): 107-133

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Title

Feasibility of using Extensible Business Reporting Language (XBRL) in Iranian National Tax Admission Organization

Author(s)

SOLEIMANY AMIRI GHOLAMREZA | ABDOLLAHI ALI | ABOUHAMZEH MINA | Issue Writer Certificate

Keywords

Extensible Business Reporting Language (XBRL)Q1

Iranian National Tax AdministrationQ1

Tax reportingQ2

three-part technologyQ1

organizational and environmental (TOE) modelQ1

Abstract

According to deficiencies of Iran's Tax reporting on the one hand and the capabilities of the extensible Business Reporting Language (XBRL) on the other hand, this paper addresses the issue of feasibility of using Extensible Business Reporting Language (XBRL) in Iranian National Tax Admission Organization to improve Tax reporting in Iran. This research, in the first step, examines theoretical and empirical literature, presents a theoretical model and identifies the factors influencing the feasibility of using this language in organizations using the three-part technology, organizational and environmental (TOE) model. In the second step, by adopting a qualitative method and performing 21 semi-structured interviews, the original theoretical model was amended and the factors influencing the feasibility of using this language in National Tax Admission Organization have been identified. In the third step, by analyzing 70 Fuzzy Delphi questionnaires, we present the final conceptual model and evaluates the feasibility of using Extensible Business Reporting Language (XBRL) in Iranian National Tax Admission Organization. The results of this study show that, although from the perspective of technology, the use of Extensible Business Reporting Language (XBRL) in the tax affairs organization is feasible, but from organizational and environmental perspective, it is not possible to use in Iranian National Tax Admission Organization and face with organizational and environmental challenges.

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APA: Copy

SOLEIMANY AMIRI, GHOLAMREZA, ABDOLLAHI, ALI, & ABOUHAMZEH, MINA. (2018). Feasibility of using Extensible Business Reporting Language (XBRL) in Iranian National Tax Admission Organization. JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL, 15(59 ), 107-133. SID. https://sid.ir/paper/362688/en

Vancouver: Copy

SOLEIMANY AMIRI GHOLAMREZA, ABDOLLAHI ALI, ABOUHAMZEH MINA. Feasibility of using Extensible Business Reporting Language (XBRL) in Iranian National Tax Admission Organization. JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL[Internet]. 2018;15(59 ):107-133. Available from: https://sid.ir/paper/362688/en

IEEE: Copy

GHOLAMREZA SOLEIMANY AMIRI, ALI ABDOLLAHI, and MINA ABOUHAMZEH, “Feasibility of using Extensible Business Reporting Language (XBRL) in Iranian National Tax Admission Organization,” JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL, vol. 15, no. 59 , pp. 107–133, 2018, [Online]. Available: https://sid.ir/paper/362688/en

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