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:	eng eng
Published:	2011
Subjects:	T Technology (General) HF5546-5548.6 Office Management
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
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id	my-uum-etd.2647
record_format	uketd_dc
spelling	my-uum-etd.26472022-04-11T06:21:54Z Diffusion of XBRL Innovation Model of Adoption and Usage 2011-03 Al-Rawashdeh, Awni Atallah Selamat, Mohamad Hisyam Abdullah, Mohd Syazwan College of Business (COB) College of Business 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 https://etd.uum.edu.my/2647/ https://etd.uum.edu.my/2647/1/Awni_Atallah_Al-Rawashdeh.pdf text eng public https://etd.uum.edu.my/2647/2/1.Awni_Atallah_Al-Rawashdeh.pdf text eng public Ph.D. doctoral Universiti Utara Malaysia
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng
advisor	Selamat, Mohamad Hisyam Abdullah, Mohd Syazwan
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
qualification_name	Ph.D.
qualification_level	Doctorate
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
granting_institution	Universiti Utara Malaysia
granting_department	College of Business (COB)
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
_version_	1747827395982786560

Diffusion of XBRL Innovation Model of Adoption and Usage

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