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

Document Type : Research Paper

Authors

1 Phd. Student of Accounting, Alzahra university, Tehran, Iran

2 Department of Accounting, Faculty of Social Sciences and Economics, Alzahra University, Tehran, Iran

Abstract

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.

Keywords

References

حبیبی، آرش، صدیقه ایزدیار و اعظم سرافرازی. (1393). تصمیم­گیری­های چند معیاره فازی. چاپ اول. انتشارات کتیبه گیل.
سازمان امور مالیاتی کشور. نگاهی به طرح جامع مالیاتی. (1390). طرح جامع مالیاتی، دفتر مدیریت تغییر.
عبدالهی، علی و کمال­الدین یعقوبی رفیع. (1393). نگاهی جامع به زبان گزارشگری تجاری توسعه‌پذیر، تهران: انتشارات بورس وابسته به شرکت اطلاع­رسانی و خدمات بورس.
عسکری، علی. (1392). کالبد شکافی اصلاح نظام مالیاتی کشور: چالش‌ها، برنامه­ها و عملکرد نظام مالیاتی. فصلنامه سیاست­های مالی و اقتصادی، 1 (2)، 85- 120.
نظری، علیرضا و ایمان فدایی. (1392). آسیب شناسی نظام مالیاتی ایران. فصلنامه سیاست­های مالی و اقتصادی، 1 (4)، 95- 110.
Abdollahi, A. , Yaghoobi Rafi, K. (2014). A commprehesive overview on eXtensible Business Reporting Language (XBRL). Bourse pub (in persian).
Askari A. (2013). Dissection of reforming the tax system of the country: Challenges, Programs and the Tax System Operation. Journal of Fiscal and Economic Policies. 2 (1) , 85-120. (in persian).
Azam, M. (2012). Intention to adopt standard business reporting in Australia: an application of the technology-organization-environment framework. Doctoral dissertation, RMIT University.
Baldwin, A. A. , & Brand, T. (2011). The impact of XBRL: A Delphi investigation. The International Journal of Digital Accounting Research 11, 1–24.
Baldwin, A. A. , Brown, C. E. , & Trinkle, B. S. (2006). XBRL: An impacts framework and research challenge. Journal of Emerging Technologies in Accounting, 3 (1) , 97-116.
Bame- Aldred, C. W. , Cullen, J. B. , Martin, K. D. , and Parboteeah, K. P. (2013). National culture and firm-level tax evasion. Journal of Business Research,3 (66) , 390-396.
Berg, B. L. , & Lune, H. (2012). Qualitative Research Methods for the Social Scenes. ed.
Birt, J. L. , Muthusamy, K. , & Bir, P. (2017). XBRL and the qualitative characteristics of useful financial information. Accounting Research Journal, 30 (1) , 107-126.
Chen, Y. C. (2012). A comparative study of e-government XBRL implementations: The potential of improving information transparency and efficiency. Government information quarterly, 29 (4) , 553-563.
Cheng, C. H. , & Lin, Y. (2002). Evaluating the best main battle tank using fuzzy decision theory with linguistic criteria evaluation. European journal of operational research, 142 (1) , 174-186.
Davis, F. D. (1986). Technology Acceptance Model for Empirically Testing New End-user Information Systems Theory and Results. Doctoral dissertation, Massachusetts Institute of Technology.
Davis, F. D. , Bagozzi, R. P. , & Warshaw, P. R. (1989). User acceptance of computer technology: a comparison of two theoretical models. Management science, 35 (8) , 982-1003.
Hamscher, Walter. (2002). XBRL in Taxation: The business Case. XBRL International. 1-6.
Habibi, A. Izadyar, S. Sarafraz, A. (2014). fuzzy multiple criteria decision- making. 1. katibe-gil pub. (in persian).
Hanlon, M. , & Heitzman, S. 2010. A review of tax research. Journal of Accounting and Economics, 50 (2-3) ,127-178.
Heeks, R. (2006). Implementing and managing e-government: Book review. Journal of Scientific and Industrial Research, 65 (10) ,845-846.
Hoffman, C. (2006). Financial Reporting Using XBRL, IFRS and US GAAP Edition. UBMatrix.
Hossain, S. (2010). From project audit to performance audit: Evolution of performance auditing in Australia. IUP Journal of Accounting Research & Audit Practices, 9 (3) , 20.
Iranian National Tax Administration. Look at the comprehensive tax plan. (2011). comprehensive tax plan, Change Management Office. (in persian).
Kraemer, K. , & King, J. L. (2006). Information technology and administrative reform: will e-government be different? International Journal of Electronic Government Research (IJEGR) , 2 (1) , 1-20.
Lederer, A. L. , Maupin, D. J. , Sena, M. P. , & Zhuang, Y. (2000). The technology acceptance model and the World Wide Web. Decision support systems, 29 (3) , 269-282.
Lee, Ji-Hyun, & Dong-II Lee. (2003). The study on the influence of model attractive dimensions on model typicality and match-up of apparel advertisement. Journal of Global Academy of Marketing Science, 15.
Min, Q. , Ji, S. , & Qu, G. (2008). Mobile commerce user acceptance study in China: a revised UTAUT model. Tsinghua Science & echnology, 13 (3) ,257-264.
Nazari, A R. , Fadaei, I. (2014). Pathology of Iran’s Tax System. Journal of Fiscal and Economic Policies. 1 (4) ,95-110. (in persian).
Praditya, D. , Sulastri, R. , Bharosa, N. , & Janssen, M. (2016). Exploring XBRL-Based Reporting System: A Conceptual Framework for System Adoption and Implementation. In Conference on e-Business, e-Services and e-Society, 305-316. Springer International Publishing.
Perotti, P. , & Wagenhofer, A. (2014). Earnings quality measures and excess returns. Journal of business finance & accounting, 41 (5-6) , 545-571.
Pinsker, R. (2008). An Empirical Examination of Competing Theories to Explain Continuous Disclosure Technology Adoption Intentions Using XBRL as the Example Technology. The International Journal of Digital Accounting Research, 8. 81-96.
Robinson, S. , & Kerr, R. (2015). Reflexive conversations: Constructing hermeneutic designs for qualitative management research. British Journal of Management, 26 (4) ,777-790.
Strader, T. J. (2007). XBRL capabilities and limitations. The CPA Journal, 77 (12) , 68.
Taylor, S. , & Todd, P. A. (1995). Understanding information technology usage: A test of competing models. Information systems research, 6 (2) ,144-176.
Teo, T. (2010). An empirical study to validate the Technology Acceptance Model (TAM) in explaining the intention to use technology among educational users. International Journal of Information and Communication Technology Education (IJICTE) , 6 (4) , 1-12.
Troshani, I. , & Doolin, B. (2005). Drivers and inhibitors impacting technology adoption: a qualitative investigation into the Australian experience with XBRL. In Proceedings of 18th Bled Conference Integration in Action Bled, Slovenia.
Vasarhelyi, M. A. , Chan, D. Y. , & Krahel, J. P. (2012). Consequences of XBRL standardization on financial statement data. Journal of Information Systems, 26 (1) , 155-167.
Wu, C. H. , & Fang, W. C. (2011). Combining the Fuzzy Analytic Hierarchy Process and the fuzzy Delphi method for developing critical competences of electronic commerce professional managers. Quality & Quantity, 45 (4) , 751-768.

Files

History

  • Receive Date: 13 May 2018
  • Revise Date: 16 July 2018
  • Accept Date: 17 July 2018

Share

How to cite

Statistics