Translation in XBRL standardization: An actor-network view

Indrit Troshani, Andy Lymer

Research output: Chapter in Book/Published conference outputConference publication

Abstract

eXtensible Business Reporting Language (XBRL) presents new opportunities for integrating information flow within communities of diverse organisations thereby significantly enhancing the business information supply chain. Vital to XBRL success, its standardization is proving to be challenging. This paper investigates the phenomena that occur when heterogeneous actors interact in attempts to standardize XBRL. Drawing upon actor-network theory (ANT) we {"}follow the actors{"} participating in XBRL standardization efforts in Australia. Supporting qualitative empirical evidence was collected via interviews and reviews of XBRL technical documentation. By presenting unsuccessful and potentially successful focal actors side by side, we enhance current understanding of the role of focal actors in technology standardization networks. Specifically, focal actors require clear and indispensable value propositions and solid political and financial support to achieve effective translations in technology standardization networks.
Original languageEnglish
Title of host publicationACKMIDS 2009 and 20th Australasian Conference on Information Systems Proceedings
PublisherAssociation for Information Systems
Publication statusPublished - 17 Sep 2010
Event20th Australasian Conference on Information Systems - Melbourne, Australia
Duration: 2 Dec 20094 Dec 2009

Conference

Conference20th Australasian Conference on Information Systems
CountryAustralia
CityMelbourne
Period2/12/094/12/09

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