The Determinants of XBRL Adoption: An Empirical Study in an Emerging Economy

Laković, Tanja; Rondovic, Biljana; Backovic-Vulic, Tamara; Ivanović, Ivana

doi:10.1007/978-3-030-11395-7_41

Cited by 5 publications

(2 citation statements)

References 27 publications

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“…Unlike normative influences, forced influences come from those that the company depends on. As previous researchers have shown [3], [60], these pressures can be expected from regulatory bodies, dominant organizations, parent corporations, business partners, etc.…”

Section: ) Environmental Factorsmentioning

confidence: 94%

“…Information flow in the value chain is not possible unless there is compatibility between the e-CRM platform and the existing internal and external IS [48]. IT expertise is measured by human resources' ability to contribute to the development and quality of usage of informational systems [60], [61]. It seems logical that a higher level of technical readiness would assist e-CRM in becoming an integral part of the value chain more quickly.…”

Section: ) Technological Factorsmentioning

confidence: 99%

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Electronic Customer Relationship Management Assimilation in Southeastern European Companies—Cluster Analysis

Melović

Rondovic

Mitrović

et al. 2022

IEEE Trans. Eng. Manage.

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This paper aims to investigate the factors influencing the electronic customer relationship management (e-CRM) assimilation in Southeastern European companies. With ICT innovation in mind, a conceptual model was developed, integrating three theories of innovative diffusion. Multivariate techniques, factor analysis, and cluster analysis were applied in order to reduce the number of variables and classify the cases. A discriminant analysis was taken in order to test the reliability of the clustering and to explore the clusters' characteristics. The relationship between cluster categorization and life cycle phases, along with the size of the firm, were all checked against contingency coefficients. When comparing cluster categorization, the research results showed that the significance of technical, organizational and environmental factors changed depending on the phase of the e-CRM assimilation. The results additionally showed that the degree of usage and diffusion of these technologies differs in small to medium enterprises compared to big enterprises. Owing to these findings, which have enabled us to provide insights into the ways in which contextual factors influence the e-CRM assimilation, theorists and practitioners can see the necessary patterns of action.

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Section: ) Environmental Factorsmentioning

confidence: 94%

Section: ) Technological Factorsmentioning

confidence: 99%

Electronic Customer Relationship Management Assimilation in Southeastern European Companies—Cluster Analysis

Melović

Rondovic

Mitrović

et al. 2022

IEEE Trans. Eng. Manage.

Self Cite

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Two decades of XBRL: a science mapping of research trends and future research agenda

2021

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The determinants of eXtensible Business Reporting Language (XBRL) adoption: a cross-country study

Sassi,

Ben Othman,

Hussainey

2023

Int J Discl Gov

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This paper investigates the determinants of eXtensible Business Reporting Language (XBRL) adoption using the Technology-Organizational-Environment framework. This framework explains how the process of adopting and implementing XBRL is influenced by the technological context (country's firm-level technology absorption and technological capacity), organizational context (education) and environmental context (level of economic development; degree of external economic openness; investor protection; accounting system and the burden of government regulation). Using a sample of 78 countries during the period 2009–2017, we find that countries with high levels of technology absorption, higher levels of economic development and strong investor protection are more likely to adopt XBRL.

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The Determinants of XBRL Adoption: An Empirical Study in an Emerging Economy

Cited by 5 publications

References 27 publications

Electronic Customer Relationship Management Assimilation in Southeastern European Companies—Cluster Analysis

Electronic Customer Relationship Management Assimilation in Southeastern European Companies—Cluster Analysis

Two decades of XBRL: a science mapping of research trends and future research agenda

The determinants of eXtensible Business Reporting Language (XBRL) adoption: a cross-country study

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