XBRL Diffusion in Social Media: Discourses and Community Learning
- 1 December 2014
- journal article
- research article
- Published by American Accounting Association in Journal of Information Systems
- Vol. 29 (2), 71-106
- https://doi.org/10.2308/isys-50996
Abstract
Multiple discourses are critical in determining the success of information technology (IT) diffusion. Since its inception, such discourses also appear in the eXtensible Business Reporting Language (XBRL) diffusion sphere. To help explain XBRL diffusion, we explore the discourses relative to XBRL in social media. A case study with text mining and content analysis was conducted to address three research questions covering community discourses, polarity of viewpoint, and learning surrounding XBRL in social media. Our sample data consisted of members' posts and comments in LinkedIn XBRL groups over the period 2010 to 2013. Our analysis finds that XBRL discourses in social media have largely revolved around the dissemination of XBRL information to raise awareness among potential adopters (i.e., theorization) and to properly implement XBRL (i.e., translation). Our findings indicate that XBRL's theorization is not in doubt, while XBRL's translation remains challenging. Professionals generally view XBRL positively. Those who view XBRL less favorably are more likely to be skeptical rather than dismissive. We also observe that social media like LinkedIn is a relevant channel for communities to learn about XBRL. We discuss the findings and include several insights and implications that may be useful in augmenting the future of XBRL.Keywords
This publication has 76 references indexed in Scilit:
- Stakeholder engagement in internet financial reporting: The diffusion of XBRL in the UKThe British Accounting Review, 2013
- Connecting the dots: using concept maps for interpreting student satisfactionQuality in Higher Education, 2013
- Social media as a catalyst for online deliberation? Exploring the affordances of Facebook and YouTube for political expressionComputers in Human Behavior, 2013
- The determinants of inter-organizational and internal in-house adoption of XBRL: A structural equation modelInternational Journal of Accounting Information Systems, 2012
- Making sense of irrealis in the Global Financial CrisisCulture and Organization, 2012
- An ontology modelling perspective on business reportingInformation Systems, 2010
- XBRL: Solving real-world problemsInternational Journal of Disclosure and Governance, 2009
- On the emergence of strategic management accounting: An institutional perspectiveAccounting and Business Research, 2009
- XBRL awareness in auditing: a sleeping giant?Managerial Auditing Journal, 2003
- Institutional conditions for diffusionTheory and Society, 1993