XBRL acceptance and implementation model in IRAN

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KARAMI GHOLAMREZA; MORADI MOHAMMAD; Tavakoli zadeh Rouhollah

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Paper Information

Journal: JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING Year:2020 | Volume:8 | Issue:32 Page(s): 51-65

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Information Journal Paper

Title

XBRL acceptance and implementation model in IRAN

Author(s)

KARAMI GHOLAMREZA | MORADI MOHAMMAD | Tavakoli zadeh Rouhollah | Issue Writer Certificate

Keywords

XBRLQ1

Grounded TheoryQ1

data codingQ1

taxonomyQ1

instance documentQ1

Abstract

Extensible business language reporting was revolution in financial reporting, which reduces the cost of creating, processing, and accessing information. Implementation of XBRL in Iran has not been properly implemented for the reasons we seek to identify it in the research. The purpose of this study is to identify the barriers and strategies for using XBRL. The research methodology was Grounded Theory, interview data collection, theoretical sampling and snowball, and 19 theoretical saturated interviews. At the company level, barriers to knowledge and recognition, complexity, infrastructure, cost and resistance to change, and education and awareness strategies, budget allocations, and incentive policies were identified. At the software manufacturer level, barriers to complexity, costs, sanctions and infrastructure strategies, budget allocations, and so on were identified. At the level of regulators, the requirements and pressures, infrastructure, the lack of custodians and strategies for the formation of specialized working groups, the minister at the level of ministry, culture, education and awareness and. . . were identified.

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APA: Copy

KARAMI, GHOLAMREZA, MORADI, MOHAMMAD, & Tavakoli zadeh, Rouhollah. (2020). XBRL acceptance and implementation model in IRAN. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, 8(32 ), 51-65. SID. https://sid.ir/paper/405572/en

Vancouver: Copy

KARAMI GHOLAMREZA, MORADI MOHAMMAD, Tavakoli zadeh Rouhollah. XBRL acceptance and implementation model in IRAN. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING[Internet]. 2020;8(32 ):51-65. Available from: https://sid.ir/paper/405572/en

IEEE: Copy

GHOLAMREZA KARAMI, MOHAMMAD MORADI, and Rouhollah Tavakoli zadeh, “XBRL acceptance and implementation model in IRAN,” JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, vol. 8, no. 32 , pp. 51–65, 2020, [Online]. Available: https://sid.ir/paper/405572/en

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