Translation in XBRL Standardization: An Actor-Network View
نویسندگان
چکیده
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.
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