Please use this identifier to cite or link to this item:
https://hdl.handle.net/2440/57291
Type: | Conference paper |
Title: | Translation in XBRL Standardization: An Actor-Network View |
Author: | Troshani, I. Lymer, A. |
Citation: | Proceedings of the 20th Australasian Conference on Information Systems (ACIS2009) held in Melbourne, Australia 2-4 Dec 2009: pp.775-784 |
Publisher: | Monash University |
Publisher Place: | CD |
Issue Date: | 2009 |
ISBN: | 9780646525709 |
Conference Name: | Australian Conference on Information Systems (20th : 2009 : Melbourne, Victoria) |
Statement of Responsibility: | Indrit Troshani and Andy Lymer |
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. |
Keywords: | XBRL actor-network theory (ANT) technology standardization taxonomy standardization Australia |
Rights: | Troshani & Lymer © 2009 |
Description (link): | http://www.infotech.monash.edu.au/about/news/conferences/acis09/Proceedings/proceedings.html |
Published version: | http://www.infotech.monash.edu.au/about/news/conferences/acis09/Proceedings/pdf/076.pdf |
Appears in Collections: | Aurora harvest Business School publications |
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