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
- OpenAlex
- https://openalex.org/W56568501
- Semantic Scholar
- https://api.semanticscholar.org/CorpusID:58911127
Keywords
Business, XBRL, Accounting, Information technology, Promotion (chess)
References
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Cited by
- Standard Business Reporting in Australia: Past, Present, and Future
- Conceptual Model for Examining Knowledge Maps Adoption in Software Development Organizations
- Voluntary XBRL Adopters and Firm Characteristics: an Empirical Analysis
- Standard Business Reporting (SBR) Adoption in Australia, Critically Acclaimed, Box Office Flop: Constructivist and Ecological Rationalities in Information Systems (IS) Adoption
- Determinants of the voluntary adoption of digital reporting by small private companies to Companies House: Evidence from the UK
- The Evolution and Diffusion of the Standard Business Reporting (SBR) Initiatives: Evidence from UK Small Businesses
- Examining XBRL Adoption Process of Four Regulators using the Diffusion of Innovation Theory: A Malaysian Evidence
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