Professional Documents
Culture Documents
2016
Dhata Praditya
Faculty of Technology, Policy and Management
Delft University of Technology
1. Problem
2. Research Objective
3. Methodology
4. Result
Research Objective:
To propose a model which can be used to analyze the adoption and
implementation of XBRL-based reporting system
Standardization of formats
Standardization of
business terms
Normalization and
harmonization of
reporting needs
A faster and reliable
business validation
Governs the relationship
of data semantic
Research Number of
Description
Theme publications
How XBRL should lead organizations to prepare, distribute, and use financial information effectively and efficiently.
XBRLs The problems and benefits associated with XBRL implementations.
87
Impact Investigate how XBRL facilitates financial information users being able to use the information to lead them to better-
informed decisions.
XBRLs Investigate the drivers and inhibitors of XBRL adoption both at organizational and individual levels, as well as the
69
Adoption characteristics of XBRL adopters.
Concepts of XBRL and the future of XBRL
XBRLs
Examine how XBRL should be technically developed to facilitate enterprise application integration and business processes. 66
Concepts
Study and propose how to increase XBRL awareness among potential users.
Modified from Perdana, Robb et al. 2014
Case Sources
Supply Chain (de Mattos and Laurindo 2015) (Bharosa, Janssen et al. 2013)
(Denolf, Trienekens et al. 2015)
XBRL (Chouhan 2015) (Troshani and Rao 2007) (Chen 2012) (Henderson,
Sheetz et al. 2012)
Research Contribution:
Conceptual Framework
An attempt to help researcher in understanding the uniqueness of each XBRL-
based adoption and implementation.
Presented variables can be useful as checklist for many involved actors.
Confirm the findings from prior research.