A comparative study of e-government XBRL implementations: The potential of improving information transparency and efficiency, Government Information Quarterly, vol.29, issue.4, pp.553-563, 2012. ,
DOI : 10.1016/j.giq.2012.05.009
How is information shared across the boundaries of government agencies? An e-Government case study, Government Information Quarterly, vol.31, issue.4, 2014. ,
DOI : 10.1016/j.giq.2014.05.002
Critical success factors relating to the adoption of XBRL in Saudi Arabia, Journal of International Technology and Information Management, vol.22, issue.2, p.4, 2013. ,
The challenge of XBRL: business reporting for the investor, Balance Sheet, vol.11, issue.3, pp.29-37, 2003. ,
DOI : 10.1108/09657960310491172
Managing the transformation to standard business reporting, Proceedings of the 12th Annual International Digital Government Research Conference on Digital Government Innovation in Challenging Times, dg.o '11, 2011. ,
DOI : 10.1145/2037556.2037578
Intention to adopt standard business reporting in Australia: an application of the technology-organization-environment framework, 2012. ,
Improving Transparency in the Financial Sector, Public Performance & Management Review, vol.3, issue.1, pp.241-262, 2013. ,
DOI : 10.1504/EG.2006.008493
Stakeholder engagement in internet financial reporting: The diffusion of XBRL in the UK. The British Accounting Review, pp.167-182, 2013. ,
The impact of XBRL adoption in PR China, Decision Support Systems, vol.59, pp.242-249, 2014. ,
DOI : 10.1016/j.dss.2013.12.003
XBRL: In India, Global Journal of Finance and Management, vol.6, issue.6, pp.517-522, 2014. ,
A case study of Financial Statements Reporting System based on XBRL Taxonomy in accordance with Korean Public Institutions adoption of K-IFRS, Cluster Computing, vol.13, issue.3, pp.17-817, 2014. ,
DOI : 10.1007/s10586-010-0133-8
The Israeli XBRL Adoption Experience Accounting Perspectives, pp.117-133, 2015. ,
DOI : 10.1111/1911-3838.12044
The Pros and Cons of XBRL Adoption in Italy: A Field Study, Strengthening Information and Control Systems, pp.157-170, 2016. ,
DOI : 10.1016/B978-008043972-3/50005-0
An Integrative Review and Synthesis of XBRL Research in Academic Journals, Journal of Information Systems, vol.29, issue.1, pp.115-153, 2014. ,
DOI : 10.4018/jebr.2011040103
XBRL and open data for global financial ecosystems: A linked data approach, International Journal of Accounting Information Systems, vol.13, issue.2, pp.141-162, 2012. ,
DOI : 10.1016/j.accinf.2012.02.002
XBRL: An Impacts Framework and Research Challenge, Journal of Emerging Technologies in Accounting, vol.82, issue.3, pp.97-116, 2006. ,
DOI : 10.1111/1099-1123.00063
The Effect of First Wave Mandatory XBRL Reporting across the Financial Information Environment, Journal of Information Systems, vol.26, issue.1, pp.127-153, 2012. ,
DOI : 10.1007/s11142-008-9083-2
Continuous auditing: the audit of the future, Managerial Auditing Journal, vol.16, issue.3, pp.150-158, 2001. ,
DOI : 10.2307/249156
Business reporting on the internet in Malaysia and Singapore, Corporate Communications: An International Journal, vol.10, issue.1, pp.58-68, 2005. ,
DOI : 10.1109/HICSS.1999.772659
Tapping into existing information flows: The transformation to compliance by design in business-to-government information exchange, Government Information Quarterly, vol.30, issue.0, pp.9-18, 2013. ,
DOI : 10.1016/j.giq.2012.08.006
Theoretical Foundations of Empirical Research on Interorganizational Systems: Assessing Past Contributions and Guiding Future Directions, Journal of the Association for Information Systems, vol.9, issue.9, p.4, 2008. ,
DOI : 10.17705/1jais.00171
Realizing the promise: Government information systems and the fourth generation of information technology, Public Administration Review, issue.2, pp.61-206, 2001. ,
XBRL around the world, Journal of Accountancy, vol.206, issue.4, p.62, 2008. ,
XBRL: Impacts, Issues and Future Research Directions, Enterprise Applications and Services in the Finance Industry. 2012, pp.112-130 ,
DOI : 10.1007/978-3-642-36219-4_7
Suggested Model for XBRL Adoption, International Journal Of Research In Commerce & Management, vol.3, issue.5, 2013. ,
Interoperability of XBRL Financial Statements in the U.S., International Journal of E-Business Research, vol.7, issue.2, pp.19-33, 2011. ,
DOI : 10.4018/jebr.2011040103
Pace of information systems standards development and implementation: the case of XBRL. Electronic Markets, pp.365-377, 2005. ,
Organizational adoption of XBRL. Electronic Markets, pp.199-209, 2007. ,
The organizational implementation of information systems: towards a new theory The London School of, Economics and Political Science (LSE), 1999. ,
Bureaucracy and innovation. Administrative science quarterly, pp.1-20, 1965. ,
DOI : 10.2307/2391646
A disaster for everyone to see: an interpretive analysis of a failed IS project. Accounting, Management and Information Technologies, pp.185-201, 1994. ,
The determinants of inter-organizational and internal in-house adoption of XBRL: A structural equation model, International Journal of Accounting Information Systems, vol.13, issue.2, pp.109-140, 2012. ,
DOI : 10.1016/j.accinf.2012.02.001
Drivers and Inhibitors to XBRL adoption, International Journal of E-Business Research, vol.3, issue.4, p.98, 2007. ,
DOI : 10.4018/jebr.2007100106
Investigation on XBRL Adoption Based on TOE Model, British Journal of Economics, Management & Trade, vol.7, issue.4, 2015. ,
DOI : 10.9734/BJEMT/2015/16879
Failure of large transformation projects from the viewpoint of complex adaptive systems: Management principles for dealing with project dynamics, Information Systems Frontiers, vol.20, issue.3, pp.1-15, 2014. ,
DOI : 10.1016/S0263-7863(01)00075-8
The Progress of XBRL in Europe ? Projects, Users and Prospects. Procedia Economics and Finance, pp.185-192, 2015. ,
E-Government Adoption in the UK, International Journal of Electronic Government Research, vol.2013, issue.92, pp.101-119 ,
DOI : 10.4018/978-1-4666-8358-7.ch047
A technology acceptance model for empirically testing new end-user information systems: Theory and results, 1986. ,
Explaining information technology usage: A test of competing models, Omega, vol.36, issue.1, pp.64-75, 2008. ,
DOI : 10.1016/j.omega.2005.12.002
User acceptance of computer technology: a comparison of two theoretical models. Management science, pp.35-982, 1989. ,
The adoption and continued usage intention of RFID: an integrated framework. Information Technology & People, pp.236-256, 2011. ,
Applying Theory of Diffusion of Innovations to Evaluate Technology Acceptance and Sustainability, Procedia Computer Science, vol.43, issue.43, pp.69-77, 2015. ,
DOI : 10.1016/j.procs.2014.12.010
The context for change: Organization, technology and environment, in The processes of technological innovation, pp.151-175, 1990. ,
Grasping project complexity in large engineering projects: The TOE (Technical, Organizational and Environmental) framework, International Journal of Project Management, vol.29, issue.6, pp.29-728, 2011. ,
DOI : 10.1016/j.ijproman.2010.07.008
Information technology adoption models at firm level: review of literature, European Conference on Information Management and Evaluation. 2010. Academic Conferences International Limited ,
Review on IT adoption: insights from recent technologies, Journal of Enterprise Information Management, vol.27, issue.4, pp.488-502, 2014. ,
DOI : 10.1109/TEM.1982.6447463
Integrating TAM, TPB and TOE frameworks and expanding their characteristic constructs for e-commerce adoption by SMEs, Journal of Science and Technology Policy Management, vol.6, issue.1, 2012. ,
DOI : 10.1080/07421222.1999.11518227
Information systems innovation adoption among organizations-A match-based framework and empirical studies, 2007. ,
Why firms adopt open source platforms: A grounded theory of innovation and standards adoption, Proceedings of the workshop on standard making: A critical research frontier for information systems, 2003. ,
Systems Dynamics Use for Technologies Assessment, The 22th European Modeling & Simulation Symposium, 2010. ,
URL : https://hal.archives-ouvertes.fr/inria-00618865
XBRL-Enabled, Spreadsheet, or PDF? Factors Influencing Exclusive User Choice of Reporting Technology, Journal of Information Systems, vol.27, issue.2, pp.35-49, 2013. ,
DOI : 10.2308/isys-50569.s1
Analysis of XBRL Implementation by Technology Adoption Model (TAM) in Rajasthan, SANJAY DIXIT, p.18, 2015. ,
Cloudrise: Exploring Cloud Computing Adoption and Governance with the TOE Framework, 2013 46th Hawaii International Conference on System Sciences ,
DOI : 10.1109/HICSS.2013.132
Understanding IOS adoption processes in a first-tier automotive supplier company: An application of the theory of IOS adoption motivation, ECIS, 2006. ,
The different levels of XBRL adoption, Management Accounting Quaterly, vol.14, issue.2, 2013. ,
The collaborative realization of public values and business goals: Governance and infrastructure of public???private information platforms, Government Information Quarterly, vol.33, issue.1, 2015. ,
DOI : 10.1016/j.giq.2015.12.002
Information Technology Implementation Research: A Technological Diffusion Approach, Management Science, vol.36, issue.2, pp.123-139, 1990. ,
DOI : 10.1287/mnsc.36.2.123
XBRL, Journal of Global Information Management, vol.21, issue.3, pp.60-80, 2013. ,
DOI : 10.4018/jgim.2013070104
Inter-Organization Information Sharing Systems, MIS Quarterly, vol.6, pp.93-105, 1982. ,
DOI : 10.2307/248993
Critical Factors of Adopting Enterprise Application Integration Technology: An Empirical Study on Larger Hospitals. Communications of the Association for Information Systems, p.31, 2015. ,
Exploring factors that influence information sharing choices of organizations in networks, AMCIS 2015: Americas Conference on Information Systems, pp.13-15, 2015. ,
Understanding the e-government paradox: Learning from literature and practice on barriers to adoption, Government Information Quarterly, vol.31, issue.0, pp.63-71, 2014. ,
DOI : 10.1016/j.giq.2014.01.008
Understanding the determinants of success in interorganizational information sharing initiatives: results from a national survey, Proceedings of the 15th Annual International Conference on Digital Government Research, 2014. ,
Power and trust: Critical factors in the adoption and use of electronic data interchange. Organization science, pp.23-42, 1997. ,
Arrangements for Information Technology Governance: A Theory of Multiple Contingencies, MIS Quarterly, vol.23, issue.2, pp.261-290, 1999. ,
DOI : 10.2307/249754
An empirical comparison of the effect of XBRL on audit fees in the US and Japan, Journal of Contemporary Accounting & Economics, vol.11, issue.2, pp.89-103, 2015. ,
DOI : 10.1016/j.jcae.2015.01.001
Management information systems: managing the digital firm, 2012. ,
A perception-based model for EDI adoption in small businesses using a technology?organization?environment framework. Information & management, pp.38-507, 2001. ,
Exploring stakeholders' expectations of the benefits and barriers of e???government knowledge sharing, Journal of Enterprise Information Management, vol.18, issue.5, pp.548-567, 2005. ,
DOI : 10.1111/j.1468-0491.2004.00246.x
The technology?organization?environment framework, in Information systems theory, pp.231-245, 2012. ,
Complementarities Between Organizational IT Architecture and Governance Structure, Information Systems Research, vol.21, issue.2, pp.288-304, 2010. ,
DOI : 10.1287/isre.1080.0206