Few studies have comprehensively described Standard Business Reporting (SBR) as a policy-driven initiative based on inline eXtensible Business Reporting Language (iXBRL) aimed at reducing the administrative burden of statutory business reporting. The SBR term is still difficult to understand even by the countries where it has been implemented. The objective of this study is twofold. First, it describes in detail the evolution of the SBR initiatives in the UK. Second, it investigates the drivers and inhibitors of the take-up of the SBR initiative by small businesses based on the technology, organization, and environment (TOE) framework. It draws on contextual data and 23 interviews with participants involved in the development of these initiatives. The findings show that the following are perceived as drivers of the take-up of the SBR initiatives by small private companies: the relative advantages of using WebFiling, commercial filing software, and the digital services, the organizational accountant's readiness, and the influence of commercial filing software. However, we find no evidence that the relative advantage of using the joint-filing facility via iXBRL was perceived as a driver of the take-up of this innovation. The findings indicate that the absence of critical mass among government agencies inhibits its diffusion. This study provides specific implications to small businesses, the accountants working in small businesses and practice, government agencies in the UK, and other jurisdictions embarking on the SBR initiatives for further developments to reduce the reporting burden on smaller entities.
This paper examines the impact of exports and R&D on the industrial growth in Jordan for the sample period 2009-2017, using micro-level panel data (2-Digit SIC). It uses the generalized Cobb-Douglass Production function. Industrial growth is assumed to be a function of industrial exports, spending on R and D, consumption from intermediate goods, consumption from intermediate services, and employees' compensations. Two seemingly unrelated Regression models have been estimated. The first model is based on dividing industries according to the ratio of export-to-production (Greater than 20, 10-20%, and less than 10%), while the second model is based on the ratio of spending on R&D to revenue (Greater than 1.25%, 0.5-1.25%, less than 0.5. The results reveal evidence supporting the export-led growth in the industries which export 10 percent or more of their production. On the other hand, R & D provided no significant impact on industrial growth in all equations, except in the industries where the percent of R & D varies between 0.5-1.25%, reflecting that most industries invest little in research and R&D.
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