Diffusion of XBRL Innovation Model of Adoption and Usage

Motivated by the purported benefits of XBRL, yet its slow adoption by financial data consumers, the aims of this study are to determine the significant factors affecting the adoption and usage of XBRL amongst financial data consumers. However, currently no model addresses this problem from the view...

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Main Author: Al-Rawashdeh, Awni Atallah
Format: Thesis
Language:English
English
Published: 2011
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Online Access:https://etd.uum.edu.my/2647/1/Awni_Atallah_Al-Rawashdeh.pdf
https://etd.uum.edu.my/2647/2/1.Awni_Atallah_Al-Rawashdeh.pdf
https://etd.uum.edu.my/2647/
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Institution: Universiti Utara Malaysia
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spelling my.uum.etd.26472022-04-11T06:21:54Z https://etd.uum.edu.my/2647/ Diffusion of XBRL Innovation Model of Adoption and Usage Al-Rawashdeh, Awni Atallah T Technology (General) HF5546-5548.6 Office Management Motivated by the purported benefits of XBRL, yet its slow adoption by financial data consumers, the aims of this study are to determine the significant factors affecting the adoption and usage of XBRL amongst financial data consumers. However, currently no model addresses this problem from the viewpoint of financial data consumers, which is the focus of the proposed model. The model is developed by using technology diffusion and adoption theories such as Diffusion of Innovation (DOI), Theory of Reasoned Action (TRA), Theory of Planned Behavior (TPB), Decomposed Theory of Planned Behavior (DTPB), Campeau Social Cognitive Theory (CSCT), Technology Acceptance Model (TAM), Technology Acceptance Model 1999 (TAM1999), Technology Acceptance Model 2 (TAM2), Technology Acceptance Model 2001 (TAM2001), unified theory of acceptance and use of technology (UTAUT) and use diffusion model(UD). The data was collected using an online survey approach. The findings of this study indicate that attitudinal and control factors are significant factors in explaining financial data consumers' behavior intentions to adopt XBRL. In term of usage, HTML & PDF users are significantly different in 11 out of 23 online services. All these findings can be used by the regulators or industry to futher increase the adoption and usage of XBRL amongst financial data consumers. 2011-03 Thesis NonPeerReviewed text en https://etd.uum.edu.my/2647/1/Awni_Atallah_Al-Rawashdeh.pdf text en https://etd.uum.edu.my/2647/2/1.Awni_Atallah_Al-Rawashdeh.pdf Al-Rawashdeh, Awni Atallah (2011) Diffusion of XBRL Innovation Model of Adoption and Usage. PhD. thesis, Universiti Utara Malaysia.
institution Universiti Utara Malaysia
building UUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Utara Malaysia
content_source UUM Electronic Theses
url_provider http://etd.uum.edu.my/
language English
English
topic T Technology (General)
HF5546-5548.6 Office Management
spellingShingle T Technology (General)
HF5546-5548.6 Office Management
Al-Rawashdeh, Awni Atallah
Diffusion of XBRL Innovation Model of Adoption and Usage
description Motivated by the purported benefits of XBRL, yet its slow adoption by financial data consumers, the aims of this study are to determine the significant factors affecting the adoption and usage of XBRL amongst financial data consumers. However, currently no model addresses this problem from the viewpoint of financial data consumers, which is the focus of the proposed model. The model is developed by using technology diffusion and adoption theories such as Diffusion of Innovation (DOI), Theory of Reasoned Action (TRA), Theory of Planned Behavior (TPB), Decomposed Theory of Planned Behavior (DTPB), Campeau Social Cognitive Theory (CSCT), Technology Acceptance Model (TAM), Technology Acceptance Model 1999 (TAM1999), Technology Acceptance Model 2 (TAM2), Technology Acceptance Model 2001 (TAM2001), unified theory of acceptance and use of technology (UTAUT) and use diffusion model(UD). The data was collected using an online survey approach. The findings of this study indicate that attitudinal and control factors are significant factors in explaining financial data consumers' behavior intentions to adopt XBRL. In term of usage, HTML & PDF users are significantly different in 11 out of 23 online services. All these findings can be used by the regulators or industry to futher increase the adoption and usage of XBRL amongst financial data consumers.
format Thesis
author Al-Rawashdeh, Awni Atallah
author_facet Al-Rawashdeh, Awni Atallah
author_sort Al-Rawashdeh, Awni Atallah
title Diffusion of XBRL Innovation Model of Adoption and Usage
title_short Diffusion of XBRL Innovation Model of Adoption and Usage
title_full Diffusion of XBRL Innovation Model of Adoption and Usage
title_fullStr Diffusion of XBRL Innovation Model of Adoption and Usage
title_full_unstemmed Diffusion of XBRL Innovation Model of Adoption and Usage
title_sort diffusion of xbrl innovation model of adoption and usage
publishDate 2011
url https://etd.uum.edu.my/2647/1/Awni_Atallah_Al-Rawashdeh.pdf
https://etd.uum.edu.my/2647/2/1.Awni_Atallah_Al-Rawashdeh.pdf
https://etd.uum.edu.my/2647/
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