English (United Kingdom)

https://curated-unify.zendy.io/wp-json/zendy-region/v1/featured_content/oa?rat=en

https://curated-unify.zendy.io/wp-json/zendy-region/v1/highlighted_journal/

Global: Zendy Plus annual

Presents the access of premium content as premium feature

Premium Content

Presents the keyphrase highlighting as premium feature

Keyphrase Highlighting

Presents the summarisation as premium feature

Summarisation

Insights

Presents the pdf analysis as premium feature

PDF Analysis

Presents the zaia usage as premium feature

ZAIA

Global: Zendy Tools annual

Global: Zendy Free Plan

Global: Zendy Tools monthly

Global: Zendy Plus monthly

The purpose of this paper is to test competing theories from Pinskers (2007) newresearch framework in order to provide a better understanding of XBRL (as the continuousdisclosure technology example) adoption intentions of managers who have low knowledge ofXBRL, but work for firms who may adopt. A survey methodology was used with experiencedbusiness professionals and MBA students. Two of three research propositions were empiricallysupported. The results indicate that both the technology acceptance model (TAM) and absorptivecapacity represent appropriate theories for studying XBRL adoption. However, future relatedTAM research should be conducted either with a modified attitude variable or througheliminating this variable altogether.Results provide an empirical validation of part of Pinskers (2007) framework. The findingsadd to the existing practical and academic literature regarding perceived benefits of XBRLadoption for firms. The difference in significance between TAM variables represents a uniquefinding in the TAM literature, which suggests XBRL adoption has significantly different aspectsthan previous information technology adoption research in general. Future research opportunitiesare explored.

An Empirical Examination of Competing Theories to Explain Continuous Disclosure Technology Adoption Intentions Using XBRL as the Example Technology