PREREQUISITES OF EXTENSIBLE BUSINESS REPORTING LANGUAGE (XBRL) IMPLEMENTATION

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SOHRABI BABAK; KHANLARI A.

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Journal Paper

Paper Information

Journal: THE IRANIAN ACCOUNTING AND AUDITING REVIEW Year:2009 | Volume:16 | Issue:56 Page(s): 79-92

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Information Journal Paper

Title

PREREQUISITES OF EXTENSIBLE BUSINESS REPORTING LANGUAGE (XBRL) IMPLEMENTATION

Author(s)

SOHRABI BABAK | KHANLARI A. | Issue Writer Certificate

Keywords

EXTENSIBLE BUSINESS REPORTING LANGUAGE (XBRL)Q3

IMPLEMENTATION PREREQUISITESQ3

ORGANIZATIONAL READINESSQ3

Abstract

The internet and web technology have changed the way corporations communicate financial performance to stakeholders. Extensible Business Reporting Language (XBRL) is one of the web-based tools which recently are considered. Although, this technology have several benefits for corporations but needs some requirements and enablers that must be considered before embarking project implementation for achieving promised goals. In this paper, we provide a comprehensive model to assess readiness of organizations for XBRL implementation. For this goal, first we recognized critical success factors of XBRL implementation by reviewing the literature. We developed a questionnaire which was based on the extracted factors, and finally the questionnaire data analyzed using structural equation model (SEM) to test the proposed causal model.

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APA: Copy

SOHRABI, BABAK, & KHANLARI, A.. (2009). PREREQUISITES OF EXTENSIBLE BUSINESS REPORTING LANGUAGE (XBRL) IMPLEMENTATION. THE IRANIAN ACCOUNTING AND AUDITING REVIEW, 16(56), 79-92. SID. https://sid.ir/paper/8155/en

Vancouver: Copy

SOHRABI BABAK, KHANLARI A.. PREREQUISITES OF EXTENSIBLE BUSINESS REPORTING LANGUAGE (XBRL) IMPLEMENTATION. THE IRANIAN ACCOUNTING AND AUDITING REVIEW[Internet]. 2009;16(56):79-92. Available from: https://sid.ir/paper/8155/en

IEEE: Copy

BABAK SOHRABI, and A. KHANLARI, “PREREQUISITES OF EXTENSIBLE BUSINESS REPORTING LANGUAGE (XBRL) IMPLEMENTATION,” THE IRANIAN ACCOUNTING AND AUDITING REVIEW, vol. 16, no. 56, pp. 79–92, 2009, [Online]. Available: https://sid.ir/paper/8155/en

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