Question formulation Unknown Positive Positive Question formulation Negative Positive Negative Question Are all internal stakeholders involved in the decision-making process concerning the usage of XBRL? Does your organization pay attention to the developments concerning XBRL? Does XBRL have priority above other developments? Question Implementation of XBRL means an increase in my costs at this moment. We expect that the use of XBRL(over longer periods) will lead to more efficiency and because of that, lower costs. Implementation of XBRL requires a high degree of flexibility of our organization at this moment. Factor of the model Decision making structure Resources allocation Resources allocation Factor of the model Goal alignment Goal alignment Management style Operationalized factor Involvement of internal stakeholders in decision making Time allocated to developments High priority level Operationalized factor Low costs at this moment Lower costs over longer period . No need for flexibility Table 3: Overview of the results of the organizational perspective by operationalized factor. 4.2.2 Analysis of the results by operationalized factor Involvement of internal stakeholders in decision-making The involvement of all internal stakeholders is to a low degree correlated to whether an organization has already made a decision concerning XBRL usage, or not. (Cramers V = 0.279, df = 698, p < 0.001). This means that organizations, in which all internal stakeholders are involved, state more significantly that they have already decided about XBRL usage, than organizations in which not all stakeholders are involved. The most obviously explanation for this correlation is that in the earlier phases of the decision making process probably not all the internal stakeholders are involved, but that they will be involved at the moment that the decision will be actually made. This corresponds with the method that the interviewed organizations use. No significant correlation is found that could imply that the involvement of all stakeholders is correlated to the outcome of the decision. Time allocated to developments and priority of XBRL developments As the overview table shows, 54% of the responders state that their organizations do not spend time on the developments concerning XBRL.
4.3 Survey outcomes for the information technology perspective 4.3.1 Overview of the results by operationalized factor No 80% Disagree 15% 75% 59% 75% 33% 64% 84% 59% 54% Neutral - Neutral 10% 12% 6% 15% 22% 6% 10% 9% 21% Yes 20% Agree 75% 13% 35% 10% 45% 30% 6% 32% 25% N 674 N 81 81 81 81 81 81 81 81 81 Question formulation Positive Question formulation Negative Negative Negative Negative Negative Positive Positive Positive Negative Question At this moment is there sufficient knowledge about XBRL present in your organization? Question The amount of software packages in the market that support XBRL is still limited. My software supplier is not well enough informed about the possibilities of XBRL. My software supplier is not ready for XBRL My software supplier is not capable of following the tempo of changes of my organization and not capable of delivering the needed functionality in time. XBRL solutions still collaborate insufficiently with our current systems and processes. The government and receiving parties (BD, CBS, KVK)provide enough information about (the usage of) XBRL. The banks provide enough information about (the usage of) XBRL. The branch organizations provide enough information about (the usage of) XBRL. Implementation of XBRL is difficult because of the complexity of the technique. Factor of the model IS competency Factor of the model IS facilities IS facilities IS facilities IS facilities IS integration User support User support User support IS structure Operationalized factor Knowledge level sufficient Operationalized factor Comprehensive amount of available software packages Own software supplier is well informed Own software supplier is ready for XBRL Own software supplier is able to follow tempo of the organization Sufficient collaboration with systems and processes Sufficient information provision: Government and receivers Sufficient information provision: branch organizations Sufficient information provision: banks Low level of complexity of technique Table 4: Overview of the results of the information technology perspective by operationalized factor.
Question formulation Negative Negative Positive Positive Positive Negative Negative Question It is not yet easy enough to make XBRL-messages (instances) readable for humans. The advantages of XBRL are mainly for the receivers (BD, CBS, KVK) and only limited for my organization. At this moment, we are able to estimate the advantages and disadvantages of XBRL on longer term. The XBRL-Technology and the OTP (OverheidsTransactiePoort) are suitable to perform fast and easy tax announcement reporting, sending information to the CBS and depositing information at the KVK. Our customers want us to use XBRL. It will still take a number of years before XBRL could actually mean something for our organization. My organization is of the opinion that it has to remain possible to hand in financial information without the usage of XBRL. Factor of the model Perceived ease of use Job relevance Result demonstrability Output quality Subjective norm Image Voluntariness Operationalized factor Easily to read by humans Main placement of advantages at own organization Making estimations is possible Suitable for proposed tasks Customers want organization to use XBRL XBRL could mean something now No problem if obligatory Table 5: Overview of the results of the user concerned perspective by operationalized factor. 4.4.2 Analysis of the results by operationalized factor Readability by humans The survey results show that 42% is of the opinion that it is not easy enough to make XBRL instances readable for humans. 39% is neutral and 19% disagrees with that opinion. An explanation for this result could be the complexity of the technique. As described in the literature study, XBRL consists of different layers and link bases, which makes it harder to read and to interpret for humans. A software tool could help to make instances human-readable, but could result in extra costs. This could be cost for making changes in processes or for a software tool that is capable of reading XBRL. Creating workarounds to avoid having humans read an instance could also lead to an increase in costs, for example costs to change processes or costs that are bigger due to human errors.
The following table and box and whisker plot show a summarization of the scores. N 81 Max 0.82 3rd Quartile 0.57 Median 0.48 1st Quartile 0.41 Min 0.20 Mean 0.49 Mode 0.45 Figure 44: Table with details and box and whisker plot of scores for the total acceptance of XBRL. The following table shows the final scores for the total acceptance of XBRL. Figure 45: Frequency table of the scores at the total acceptance (N=81) The 81 organizations on which the numbers in this chapter are based have already decided to adopt XBRL. However the acceptance of XBRL and the continuous usage of XBRL benefits from a high score on the operationalized factors, because these factors could influence the acceptance of XBRL. With scores around the average there is still enough space for improvement. The tables earlier in this chapter give an overview of all scores by operationalized factor. Especially with the user perspective much improvement is possible, because the scores in that perspective are quite low (below the half of the maximum achievable score). The scores from the information technology are about the half of the maximum score and the organization perspective has the best scores, which are a little above the half of the maximum achievable score. However, as we saw earlier, in these two perspectives improvement is also possible. It will be interesting to see how the developments concerning XBRL will develop over time and what the effects are on the factors, the perspectives and the total acceptance. 6.7 Chapter conclusions In this chapter we looked at the acceptance of XBRL in general and at the acceptance of XBRL specified for the organizational, information system and user concerned acceptance perspective. Based on these results we are able to complete the answer to the main research question. Main research question
Appendix B. Charts for the results by operationalized acceptance factors. This appendix contains charts of the results of the survey questions that are used to measure acceptance. In chapter 4 are these results presented by 3 tables. Presentation by charts would have taken too much space, however some people prefer charts because they are easier \ quicker interpreted. Appendix C. Correlations In this appendix all outcomes of the Spearmans Rho correlation tests are found.