Extensible business reporting language: an interpretive investigation of the democratisation of financial reporting

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http://eprints.org/relation/isVolatileVersionOf http://etheses.bham.ac.uk/id/document/3576 http://eprints.org/relation/ispreviewThumbnailVersionOf http://etheses.bham.ac.uk/id/document/3576 http://eprints.org/relation/isVersionOf http://etheses.bham.ac.uk/id/document/3576 archive 4031 disk0/00/00/15/31 2011-05-05 13:06:59 2019-01-23 09:54:22 2011-07-19 16:37:50 thesis show 0 Smith Barry Peter Alexander David Lymer Andrew University of Birmingham Extensible business reporting language: an interpretive investigation of the democratisation of financial reporting unpub T1 HG JA HF5601 10col_socs Computer and telecommunications technologies are commonly thought to provide solutions to the quantitative and qualitative demands on modern financial reporting. Extensible Business Reporting Language (‘XBRL’) is an emergent technology that is purported to ‘democratise’ financial reporting. This investigation of whether XBRL democratises financial reporting is undertaken from a constructivist perspective. An interpretive research framework is regarded as appropriate to the current maturity XBRL. XBRL-knowledgeable individuals are asked whether they agree with the assertion that 'XBRL democratises financial reporting'. In addition, their perceptions of each of 'XBRL', 'financial reporting' and 'democratisation' are elicited in order to assess whether they have a common interpretation of the assertion. Sixty-seven percent of survey respondents profess to agree with the assertion, 13% explicitly disagree and 20% are non-committal. However, interpretation and analysis of each of the concepts reveal statistically significant relationships between responses to the assertion and interpretations of its constituent concepts. It is concluded that respondents are not agreeing and disagreeing about the same phenomena. This thesis illustrates that the rhetoric of technological determinism does not yet describe the reality of the relationship between financial reporting and XBRL. However, as XBRL matures, the approach adopted in this thesis may be re-applied to monitor perceptions of XBRL over time. 2011-07 2011-03 graduation eng author unchecked This unpublished thesis/dissertation is copyright of the author and/or third parties. The intellectual property rights of the author or third parties in respect of this work are as defined by The Copyright Designs and Patents Act 1988 or as modified by any successor legislation. Any use made of information contained in this thesis/dissertation must be in accordance with that legislation and must be properly acknowledged. Further distribution or reproduction in any format is prohibited without the permission of the copyright holder. public 379 University of Birmingham Birmingham Business School, Department of Accounting and Finance d_ph na 2011-07 graduation