Adopting Standard Business Reporting (SBR) in Australia: Are CFOs Persuaded by Technology Attributes?

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Summary

Results reveal that perceived higher compatibility of SBR to existing company accounting systems and lower perceived complexity for company reporting are significantly related to the likelihood of adoption of S BR within 18 months, but perceived relative advantage of the technology is not.

Type
article
Published
2011-01-01
Cited by
7
References
57

Keywords

Business, XBRL, Accounting, Information technology, Promotion (chess)

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