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Characteristics of consumers influencing adoption behavior for XBRL

Rawashdeh, Awni and Selamat, Mohamad Hisyam and Abdullah, Mohd Syazwan (2011) Characteristics of consumers influencing adoption behavior for XBRL. In: World Business and Social Science Research Conference , 27-28 October 2011 , Flamingo Hotel Las Vegas, USA .

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This paper empirically examines the impact of demographic factors upon the XBRL adoption among consumers, the six demographic characteristics that provide insights to XBRL adopters and non-adopters, as they were identified from the literature review used in this study. These included age, gender, education, experience and type of industry. The data on these variables was collected on a global scale employing an online survey. A self-administered questionnaire was positioned on the home page of the XBRL network web site with a total of 68 responses obtained from the respondents. The findings of this research suggest that the four variables of age, gender, experience, type of industry and country significantly differentiated the adopters from the non-adopters of the XBRL, whilst education was found to be non-significant. The implications of the findings are discussed in the context of promoting the adoption of XBRL technology.

Item Type: Conference or Workshop Item (Paper)
Additional Information: ISBN : 978-0-9808279-4-1
Uncontrolled Keywords: XBRL, Adoption, Demographic Characteristics.
Subjects: Q Science > QA Mathematics > QA76 Computer software
Divisions: Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Depositing User: Mrs. Norazmilah Yaakub
Date Deposited: 27 Dec 2011 05:51
Last Modified: 24 Apr 2016 07:17

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