%0 Journal Article
%T ※We Were the First to Support a Major is Innovation§. Research into the Motivations of Spanish Pioneers in XBRL
%A Tom芍s Escobar-Rodr赤guez
%A Susana Gago-Rodr赤guez
%J Revista de Contabilidad : Spanish Accounting Review
%D 2012
%I Elsevier
%X ABSTRACTWe conduct a field study to analyse the reasons why pioneers supported the introduction of the Extensible Business Reporting Language (XBRL) from its earliest days in Spain. The Spanish pioneers were able to visualize the possibilities of the XBRL as an effective tool for facilitating the transmission of accounting and related information. At that point in time, innovators had available a limited amount of technical information on XBRL, because it was in the process of development. Hence, their engagement in the introduction of XBRL was based more on intuition than on in-depth knowledge of the technological advantages to be gained from its application. Further, their support for the innovation was active and not passive.RESUMENMediante un estudio de campo se analizan las razones por las que determinados pioneros apoyaron la introducci車n del est芍ndar Extensible Business Reporting Language (XBRL) desde sus comienzos en Espa a. Los pioneros espa oles fueron capaces de visualizar las posibilidades de XBRL como una herramienta efectiva para facilitar la transmisi車n de informaci車n econ車mico-financiera. En aquel momento, se dispon赤a de una limitada informaci車n t谷cnica sobre XBRL porque se encontraba en plena fase de desarrollo. Por tanto, su apuesta por la introducci車n del XBRL estuvo m芍s basada en la intuici車n que en un pleno conocimiento de sus ventajas t谷cnicas. M芍s a迆n, su apoyo a la innovaci車n fue activo, y no pasivo.
%K pioneers
%K information technology innovation
%K diffusion of innovations
%K XBRL
%K qualitative research.
%U http://www.rc-sar.es/verPdf.php?articleId=225