Extensible Business Reporting Language (XBRL) is being adopted by European regulators as a data standard for the exchange of business information. This paper examines the approach of XBRL International (XII) to the meta-data standard's development and diffusion. We theorise the development of...

This paper uses evidence gathered in two perception studies of Australasian and British accounting academics to reflect on aspects of the knowledge production system within accounting academe. We provide evidence of the representation of multiple paradigms in many journals that are scored by...

The Internet is increasingly used by companies to disseminate financial information. However, the extent to which the use of this new medium will change corporate reporting practice has received surprisingly little debate in the published literature. To widen the participation in the debate,...

Purpose –The use of computer-assisted audit techniques and tools (CAATTs) is a part of many professionally recommended audit procedures. This paper aims to argue that obtaining a better understanding of the factors underlying successful CAATTs adoptions would be helpful to aid wider...

Purpose – Electronic filing (e-filing) of personal tax returns has become a global trend in developed countries. An increasing number of individual UK taxpayers are seeking help from tax advisers as ambitious e-filing targets increase the interaction between taxpayers, tax agents and...

Purpose –The purpose of this paper is to explicate the role of institutional entrepreneurs who use accounting technology to accomplish change within a privatised telecommunications company. Design/methodology/approach -The case study method is adopted. The authors draw on recent extension to...

Purpose – The purpose of this paper is to identify some of the dilemmas involved in the debate on the how, when and why of mixed methods research. Design/methodology/approach – The authors' starting point is formed by developments in the philosophy of science literature, and recent...