Indrit Troshani

Organizational Adoption of XBRL

XBRL is an emerging innovation that has the potential to play an important role in the electronic production and consumption of financial information. Since the organizational adoption of XBRL is not well understood, we use an exploratory approach grounded in qualitative data to provide an analysis of the reasons for its relatively limited uptake in Australia. Our analysis synthesises a technology-organization-environment adoption model that explains the XBRL innovation outcome in this context. The research confirms the usefulness of this approach for studying network innovations in electronic business and markets, and extends it to a novel innovation domain. It adds a new dimension to such studies by emphasizing the interactions that occur between innovation adoption factors in the diffusion of complex network innovations. The research also has implications for policy-makers and adoption decision-makers in Australia and other similar contexts.

Exploring the public sector adoption of HRIS

– Human resources information systems (HRIS) are becoming increasingly important in helping modern organizations manage their human assets effectively. Yet, HRIS adoption remains an under‐researched phenomenon. The purpose of this paper to isolate the factors that influence the organizational adoption of HRIS in public sector organizations., – Adopting the technology‐organization‐environment model as an analytical framework, the paper draws on qualitative evidence from 16 interviews across 11 Australian public sector organizations., – The authors find that champions in public sector organizations should demonstrate HRIS benefits before their adoption can succeed. With standardization trends adopted by HRIS vendors, complete organizational fit between adopted HRIS and business processes may be elusive for adopters suggesting that post‐adoption vendor support must be negotiated if costly customizations are to be minimized. In addition to various organizational factors, including management commitment and human capability, the authors also find that broader environmental factors including regulatory compliance can have a deep impact on the success of HRIS adoption by creating urgency in adoption intentions., – There is paucity of research concerning HRIS adoption in the public sector which presents unique challenges due to its idiosyncrasies. This paper contributes to the existing body knowledge by investigating the role of technological, organizational, and environmental factors and their interactions. It provides an improved understanding of the challenges related to HRIS adoption in public sector organizations.

Innovation diffusion: a stakeholder and social network view

Purpose – The adoption of XBRL presents new opportunities for considerably enhancing the business information supply chain. However, its diffusion has proved to be very challenging. The purpose of this paper is to draw upon stakeholder and social network theories to evaluate issues surrounding the diffusion of XBRL in Australia.Design/methodology/approach – Qualitative empirical evidence collected via interviews is used to identify XBRL stakeholders and to assess their salience which is considered to be a key characteristic of stakeholder networks.Findings – It was found that there is a lack of salience among the current XBRL stakeholders in Australia. While all stakeholders were found to have a legitimate basis for adopting XBRL, most lack power or centrality and none possesses urgency claims for XBRL which collectively are likely to have a significant impact on its diffusion. As a remedy, instrumental measures, such as knowledge building and deployment, subsidy, mobilisation, and innovation directive, b...

Examining network factors: commitment, trust, coordination and harmony

Purpose – In recent decades, R&D networks have proliferated amongst members of universities, businesses, research organisations and government. Despite increases in the complexity and prominence of these networks, empirical studies investigating their performance are still sparse. The purpose of this paper is to fill this gap by investigating the impact of trust and commitment on network harmony and coordination.Design/methodology/approach – The study applies confirmatory factor analysis, using structural equation modelling, to ascertain the impact of trust and commitment on harmony and coordination within networks. It is based on responses of 124 participants from an Australian biotechnology and nanotechnology network.Findings – The study reveals that trust has significant impacts on both network coordination and harmony.Practical implications – The paper provides managerial implications for organisations involved in innovation networks which can be used to inform the design and coordination of inter‐org...

Factors influencing the adoption of personalisation mobile services: empirical evidence from young Australians

The adoption of mobile services is often studied at a generic level and limited research has addressed personalisation mobile services. The purpose of this paper is to develop a model that attempts to predict the adoption of personalisation mobile services amongst young Australians. Employing quantitative empirical evidence, it was found that perceived enjoyment and perceived usefulness are the most important factors in predicting the adoption of these services. These findings provide theoretical and practical implications and insights for the development, design and marketing of personalisation mobile services. Knowledge and appreciation of these factors may help mobile operators and service providers to both design novel personalisation services or enhance existing ones in order to gain competitive advantage.

Drivers and Inhibitors to XBRL adoption: A Qualitative Approach to Build a Theory in Under-Researched Areas

The eXtensible business reporting language is an XML-based standard, which has the potential to significantly improve the efficiency and effectiveness of intra- and inter-organizational information supply chain. In this article, we present the case for using convergent interviews as an appropriate and efficient method for modelling factors impacting the adoption of emerging and under-researched innovations, such as XBRL. Using this method, we identify environmental, organizational and innovation-related factors as they apply to XBRL adoption and diffusion. Contentious factors, such as the role of government organizations, XBRL education and training, and the readiness of XBRL as an innovation and its supporting software solutions is examined in more detail. Further, practical adoptions strategies and their implications are also discussed.

XBRL: a research note

eXtensible Business Reporting Language (XBRL) is an emerging technology that has the potential to play an important role in the production and consumption of financial information. This research note provides a basic understanding of how XBRL works and who the major stakeholders involved in its use are. It also suggests a number of issues associated with XBRL that require further investigation and research.

Translation in XBRL standardization

Purpose – Extensible business reporting language (XBRL) presents new opportunities for integrating the flow of financial information within communities of diverse organizations, thereby significantly enhancing the business information supply chain and addressing existing efficiency, accuracy and transparency problems. Vital to its success, XBRL standardization is proving to be challenging. This paper aims to investigate the phenomena that occur when heterogeneous actors interact in attempts to standardize XBRL.Design/methodology/approach – Drawing upon actor‐network theory (ANT) the authors “follow the actors” participating in the standardization of XBRL in Australia. Supporting qualitative empirical evidence was collected via interviews and reviews of XBRL artifacts and relevant technical documentation.Findings – The authors confirm the critical role of focal actors in standardizing XBRL in networks of heterogeneous actors. In addition to clear and indispensable value propositions and solid political and...

Technology adoption and performance impact in innovation domains

Purpose – Despite the growing prominence of innovation, limited studies examine the adoption of applications that support innovation processes. The purpose of this study is to investigate the adoption of innovation management applications (IMAs).Design/methodology/approach – The paper draws on qualitative and quantitative evidence sourced from innovation development and commercialization functions including R&D, marketing, and administration at a university and technology transfer office.Findings – The paper contributes to literature by isolating determinants that affect the adoption of IMAs and their link to innovation process performance, confirming the importance of perceived usefulness and compatibility of IMAs to users work styles.Originality/value – There is paucity of research concerning the adoption of IMAs which present unique challenges due to their idiosyncrasies. This study contributes by proposing an adoption model and validating it. It also links IMA adoption to innovation process performan...

Public Sector Adoption of Social Media

Social media technologies offer substantial opportunities to public sector organizations for developing community-based partnerships by facilitating engagement with citizens. Yet, public sector social media adoption remains an under-researched phenomenon, which at least partially is attributed to the unique challenges and idiosyncrasies of public sector organizations. We take an analytical approach to examine qualitative evidence sourced from interviews with twenty-four local government organizations across Australia, and contribute to the existing body of knowledge. We induce a range of technological, organizational, and environmental factors that can impact on the social media adoption decisions in local government organizations. The interactions among these factors are also examined. In a dynamic environment where social media use is changing quickly, our findings about social media adoption factors can be useful to many stakeholders, including public sector adoption decision makers, social media and communication officers.