Institutionalisation of XBRL in the USA and UK

Aminah Abdullah · Iqbal Khadaroo · Junaid M. Shaikh

42 citations0/0 files storedInternational Journal of Managerial and Financial Accounting

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Financial Reporting and XBRL Auditing, Earnings Management, Governance Accounting Theory and Financial Reporting

Abstract

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.

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References

2004The iron cage revisited institutional isomorphism and collective rationality in organizational fields 1991Strategic Responses to Institutional Processes 2000Conceptualizing management accounting change: an institutional framework 1995Accounting, ambiguity, and the new institutionalism 2004Does Search-Facilitating Technology Improve the Transparency of Financial Reporting?2001The production and use of semantically rich accounting reports on the Internet: XML and XBRL 2007Organizational Adoption of XBRL 2003XBRL awareness in auditing: a sleeping giant?

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