XBRL Acceptance in India: A Behavioral Study

Chouhan, Vineet; Goswami, Shubham

doi:10.18034/ajtp.v2i2.385

Cited by 11 publications

(15 citation statements)

References 39 publications

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“…There is a significant positive influence between perceived ease of use (PEOU) and the intention to use (ITU) MBRS in Malaysia. Chouhan and Goswami (2015) found that perceived ease of use and perceived usefulness had a positive impact on attitudes towards using XBRL, supported by Uyob et al (2019aUyob et al ( , 2019b (study before the implementation of MBRS). However, the results could be different after MBRS implementation.…”

Section: Perceived Usefulnessmentioning

confidence: 83%

“…Park and Lee (2013) found that attitude towards XBRL was significantly related to the intention to use XBRL among small and medium-sized enterprises. However, Chouhan and Goswami (2015) indicated that there was no effect of practitioners' attitudes on their intention to use XBRL in North India. Nevertheless, Ilias et al (2020a), predicting MBRS usage behaviour, state that attitude is one of the important factors.…”

Section: Attitudementioning

confidence: 94%

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Integrating technology acceptance model with diffusion of innovation theory: an empirical investigation of the usage behaviour of XBRL-based Malaysia business reporting system

Uyob,

Ku Bahador,

Saad

2023

ARJ

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Purpose This study aims to investigate the usage behaviour associated with adopting the extensible business reporting language-based Malaysia business reporting system (MBRS). An extended technology acceptance model (TAM) was used, which was tested and examined using both the TAM and the diffusion of innovation theory (DIT). Design/methodology/approach The empirical results were obtained from 267 members of the Malaysian Institute of Accountants, who are responsible for preparing and filing company reports with the Companies Commission of Malaysia. Findings The findings show that user intention has a significant impact on MBRS usage behaviour. Perceived usefulness, perceived ease of use and cost have an impact on users’ intention to use, while attitude and compatibility have no impact. Only perceived ease of use has a significant impact on user attitude. For perceived usefulness, cost and compatibility are found to have a significant impact but not perceived ease of use. Originality/value To the best of the authors’ knowledge, this is the first study that integrates TAM and DIT to analyse MBRS usage behaviour.

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Section: Perceived Usefulnessmentioning

confidence: 83%

Section: Attitudementioning

confidence: 94%

Integrating technology acceptance model with diffusion of innovation theory: an empirical investigation of the usage behaviour of XBRL-based Malaysia business reporting system

Uyob,

Ku Bahador,

Saad

2023

ARJ

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“…Chouhan and Goswami (2015): According to current studies, perceived utility and perceived ease of use have a huge impact on attitudes toward using technology. The results of the study also point to some broad explanations for XBRL's slow adoption in India.…”

Section: Revision Of Xbrl Mandatesmentioning

confidence: 99%

Examining the Impact of Revised XBRL Mandate on the Performance of Firms in India

Chakraborty

Sarkar

2021

SEDME (Small Enterprises Development, Management & Extensio

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Extensible Business Reporting Language (XBRL) is becoming increasingly popular in the area of financial accounting data. On 2 May 2018, it was announced that public listed companies (PLC) must document their reports in XBRL format at the three cross-country exchanges, namely, the Bombay Stock Exchange (BSE), National Stock Exchange (NSE) and MCX. This article examines whether such PLCs' operational performance has improved since the mandate began. The performance variables of the company are investigated. Our findings reveal that the XBRL-adopted PLC's success is mostly driven by growth (sales revenue) and size (size of assets), with the XBRL mandate having a substantial impact. The greater transparency of financial reporting information, according to our findings, may act as an external monitoring role. The government and Ministry of Corporate Affairs (MCA) should effectively understand future trends and strengthen XBRL adoption.

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“…Abu-assi et al (2014) Perceived usefulness Perception of preparers who believed that using the XBRL submission system will improve their job performance. Chouhan & Goswami (2015).…”

Section: Perceived Compatibilitymentioning

confidence: 99%

Financial reporting preparer’s satisfaction and intention to switch to XBRL reporting: A Model

Uyob

Bahador

Saad

2022

JEB

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The objective of this paper is to develop a conceptual framework for understanding financial reporting preparers’ satisfaction and intention to switch from conventional to XBRL reporting. Based on the review and synthesis of relevant literature from prior XBRL adoption research, technology usage behavior, and the user satisfaction element in information system studies, gaps have been identified and a conceptual framework has been developed. This framework includes eight constructs, i.e., perceived ease of use, perceived usefulness, perceived compatibility, information quality, service quality, system quality, preparer’s satisfaction, and the intention to switch to XBRL reporting. The framework can be used to conduct research and establish appropriate XBRL plans. Furthermore, by leveraging the benefits of XBRL, this framework will assist decision-makers in formulating strategies. Nevertheless, this study is limited to identifying gaps and to suggesting new conceptual frameworks based on previous literature and empirical studies. Thus, this paper implies that further empirical research be conducted to validate the suggested integrated model.

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XBRL Acceptance in India: A Behavioral Study

Cited by 11 publications

References 39 publications

Integrating technology acceptance model with diffusion of innovation theory: an empirical investigation of the usage behaviour of XBRL-based Malaysia business reporting system

Integrating technology acceptance model with diffusion of innovation theory: an empirical investigation of the usage behaviour of XBRL-based Malaysia business reporting system

Examining the Impact of Revised XBRL Mandate on the Performance of Firms in India

Financial reporting preparer’s satisfaction and intention to switch to XBRL reporting: A Model

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