Print Email Facebook Twitter Implementation of XBRL Based Reporting System Title Implementation of XBRL Based Reporting System: Developing a framework for the process of XBRL adoption and implementation by using the case study in the Netherlands and in Indonesia Author Sulastri, R. Contributor Janssen, M.F.W.H.A. (mentor) Ubacht, J. (mentor) Rook, L. (mentor) Faculty Technology, Policy and Management Department Engineering Systems and Services Programme Management of Technology Date 2016-08-24 Abstract Numerous studies on XBRL (eXtensible Business Reporting Language) have been conducted in the past two decades. However, the research on the dynamic issues during XBRL adoption and implementation stages are still left unaddressed. The aim of this study is to develop a framework of factors that influence the process of XBRL adoption and implementation by conducting case studies in Indonesia and in the Netherlands. The Netherlands' effort to implement XBRL based reporting system has been recognized as one of the first nation-wide implementation and has been awarded as the European best practice. On the other hand, XBRL implementations in Indonesia are conducted independently by different institutions to address reporting issues in their respective authorities. This study adopts the Technical, Organizational, and Environmental (TOE) model of IT adoption to classify the factors influencing XBRL adoption and implementation. The framework developed in this research is beneficial for further XBRL study as part of the socio-technical aspects of inter-organizational system implementation; it also can be used by XBRL practitioners as a guideline in designing XBRL implementation approach. Room for further research of qualitative and quantitative studies to validate the generalizability of the developed framework is also delineated. Subject inter-organizational information system sharingXBRLTOEbusiness reporting platform To reference this document use: http://resolver.tudelft.nl/uuid:5de1751d-8ab3-4eec-9ade-c506f6d3e4d0 Part of collection Student theses Document type master thesis Rights (c) 2016 Sulastri, R. Files PDF MSc Thesis - Reni Sulastr ... 424727.pdf 9.93 MB Close viewer /islandora/object/uuid:5de1751d-8ab3-4eec-9ade-c506f6d3e4d0/datastream/OBJ/view