XBRL acceptance and implementation model in IRAN

Document Type : Original Article

Authors
Gholamreza Karami 1
Mohammad Moradi 2
Rouhollah Tavakoli 3
1 Department of accounting, management faculty, Tehran University. (Corresponding Author)
2 Department of accounting, management faculty, Tehran University.
3 Department of accounting, Alborz campus, Tehran University.
Abstract
Extensible business language reporting was revolution in financial reporting, which reduces the cost of creating, processing, and accessing information.Implementation of XBRL in Iran has not been properly implemented for the reasons we seek to identify it in the research. The purpose of this study is to identify the barriers and strategies for using XBRL.
The research methodology was grounded theory, interview data collection, theoretical sampling and snowball, and 19 theoretical saturated interviews. At the company level, barriers to knowledge and recognition, complexity, infrastructure, cost and resistance to change, and education and awareness strategies, budget allocations, and incentive policies were identified. At the software manufacturer level, barriers to complexity, costs, sanctions and infrastructure strategies, budget allocations, and so on were identified.
At the level of regulators , the requirements and pressures, infrastructure, the lack of custodians and strategies for the formation of specialized working groups, the minister at the level of ministry, culture, education and awareness and ... were identified.
Keywords
XBRL
grounded theory
data coding
taxonomy
instance document
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