“WE WERE THE FIRST TO SUPPORT A MAJOR IS INNOVATION”. RESEARCH INTO THE MOTIVATIONS OF SPANISH PIONEERS IN XBRL
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| Format: | Artículo científico |
| Sprache: | en |
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Asociación Española de Profesores Universitarios de Contabilidad
2012
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| author | TOMÁS ESCOBAR-RODRÍGUEZ |
| author_facet | TOMÁS ESCOBAR-RODRÍGUEZ |
| contents | “WE WERE THE FIRST TO SUPPORT A MAJOR IS INNOVATION”. RESEARCH INTO THE MOTIVATIONS OF SPANISH PIONEERS IN XBRL TOMÁS ESCOBAR-RODRÍGUEZ SUSANA GAGO-RODRÍGUEZ Economía y Finanzas XBRL Pioneers qualitative research diffusion of innovations information technology innovation We conduct a fi eld 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. 2012 artículo científico 1138-4891 https://www.redalyc.org/articulo.oa?id=359733642003 en http://www.redalyc.org/revista.oa?id=3597 Revista de Contabilidad application/pdf Asociación Española de Profesores Universitarios de Contabilidad Revista de Contabilidad (España) Num.1 Vol.15 |
| format | Artículo científico |
| id | redalyc_359733642003 |
| institution | Redalyc |
| language | en |
| publishDate | 2012 |
| publisher | Asociación Española de Profesores Universitarios de Contabilidad |
| spellingShingle | “WE WERE THE FIRST TO SUPPORT A MAJOR IS INNOVATION”. RESEARCH INTO THE MOTIVATIONS OF SPANISH PIONEERS IN XBRL TOMÁS ESCOBAR-RODRÍGUEZ Economía y Finanzas XBRL Pioneers qualitative research diffusion of innovations information technology innovation “WE WERE THE FIRST TO SUPPORT A MAJOR IS INNOVATION”. RESEARCH INTO THE MOTIVATIONS OF SPANISH PIONEERS IN XBRL TOMÁS ESCOBAR-RODRÍGUEZ SUSANA GAGO-RODRÍGUEZ Economía y Finanzas XBRL Pioneers qualitative research diffusion of innovations information technology innovation We conduct a fi eld 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. 2012 artículo científico 1138-4891 https://www.redalyc.org/articulo.oa?id=359733642003 en http://www.redalyc.org/revista.oa?id=3597 Revista de Contabilidad application/pdf Asociación Española de Profesores Universitarios de Contabilidad Revista de Contabilidad (España) Num.1 Vol.15 |
| title | “WE WERE THE FIRST TO SUPPORT A MAJOR IS INNOVATION”. RESEARCH INTO THE MOTIVATIONS OF SPANISH PIONEERS IN XBRL |
| topic | Economía y Finanzas XBRL Pioneers qualitative research diffusion of innovations information technology innovation |
| url | https://www.redalyc.org/articulo.oa?id=359733642003 |