Based on a survey of 52 U.S.-based organizations, this study investigates the influence of perceptions of environmental factors on an organization's intention to adopt XBRL, after controlling for the SEC mandate. Reflecting the view of XBRL as both a technical innovation and a standard for...

Motivated by the purported benefits of XBRL, yet its slow adoption by organizations, the purpose of this study is to determine the significant factors leading to a firm's decision to adopt XBRL both internally and for external reporting purposes. While XBRL is becoming mandatory in the US for...

Many organizations aspire to adopt agile processes to take advantage of the numerous benefits that it offers to an organization. Those benefits include, but are not limited to, quicker return on investment, better software quality, and higher customer satisfaction. To date however, there is no...