Open Access“We were the first to support a major is innovation”. Research into the motivations of spanish pioneers in XBRL
Author(s) -
Tomás EscobarRodríguez,
Susana GagoRodríguez
Publication year - 2012
Publication title -
revista de contabilidad
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.378
H-Index - 18
eISSN - 1988-4672
pISSN - 1138-4891
DOI - 10.1016/s1138-4891(12)70039-0
Subject(s) - xbrl , sociology , psychology , epistemology , philosophy , computer science , world wide web
We conduct a field study to analyse the reasons why pioneers supported the introduction of the Extensible Business Reporting Language (XBRL) from its earliest days in Spain. The Spanish pioneers were able to visualize the possibilities of the XBRL as an effective tool for facilitating the transmission of accounting and related information. At that point in time, innovators had available a limited amount of technical information on XBRL, because it was in the process of development. Hence, their engagement in the introduction of XBRL was based more on intuition than on in-depth knowledge of the technological advantages to be gained from its application. Further, their support for the innovation was active and not passive