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Institutionalisation of XBRL in the USA and UK

journal contribution
posted on 2023-06-09, 01:27 authored by Aminah Abdullah, Iqbal Khadaroo, Junaid Shaikh
This paper examines the institutionalisation of extensible business reporting language (XBRL) in the USA and UK. It finds that there are variations in the adoption of XBRL, primarily arising from institutional differences and support between the two countries. XBRL seems to have taken deeper root in the USA than the UK primarily because of the relatively stronger institutional 'coercive' pressures. We argue that 'normative' pressures, from the accounting profession, only play a supportive role in the institutionalisation process but do not determine XBRL adoption. Thus, we conclude that mandating XBRL by regulators and obtaining greater support from the accounting profession, software developers and other interest groups are required for the future success of XBRL.

History

Publication status

  • Published

Journal

International Journal of Managerial and Financial Accounting

ISSN

1753-6715

Publisher

Inderscience

Issue

3

Volume

1

Page range

292-304

Department affiliated with

  • Business and Management Publications

Full text available

  • No

Peer reviewed?

  • Yes

Legacy Posted Date

2016-06-02

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