Paper Information

Journal:   JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING   Spring 2019 , Volume 8 , Number 3 (31) #r00444; Page(s) 207 To 231.

Extensible Business Reporting Language (XBRL): The View of Iranian National Tax Administration Employees

* Alzahra university, Tehran, Iran,
According to the capabilities of the Extensible Business Reporting Language (XBRL), this paper addresses the issue of adopting this new reporting language by employees of Iranian National Tax Administration, as precondition of using it in the organization. This research, at first, examines theoretical and empirical literature and then, based on TAM technology mode, presents a theoretical model and identifies the factors influencing the adoption of this language in reporting. Then, by adopting a qualitative method and analyzing the content of 21 semi-structured interviews, the original theoretical model is amended and the factors influencing the adoption of this language in tax reporting are identified. Ultimately, by gathering and analyzing 70 Fuzzy Delphi questionnaires, this study presents the final conceptual model and evaluates the attitude of the employees of Iranian National Tax Administration around XBRL. The results of this study indicate that Iranian National Tax Administration employees embrace the eXtensible Business Reporting Language (XBRL) and, according to them, the main reason of accepting this new technology is its usefulness as a result of its positive impact on the qualitative information characteristics.
Keyword(s): Extensible Business Reporting Language (XBRL),Iranian National Tax Administration,Tax reporting,Technology acceptance model (TAM),qualitative characteristics of useful Financial information
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