scholarly journals XBRL Acceptance in India: A Behavioral Study

2015 ◽  
Vol 2 (2) ◽  
pp. 71-78
Author(s):  
Vineet Chouhan ◽  
Shubham Goswami
Keyword(s):  
Technology Acceptance ◽  
Technology Acceptance Model ◽  
Financial Reporting ◽  
Contextual Information ◽  
New Paradigm ◽  
Comprehensive Description ◽  
Reporting Accuracy ◽  
Advanced Analysis ◽  
Acceptance Model ◽  
Reporting Method

XBRL is fast becoming the new paradigm for reporting of financial information digitally. XBRL brings structure to business information with comprehensive description and contextual information for advanced analysis. It enhances the efficiency of financial reporting, accuracy, timeliness and reliability of financial data. Many Indian companies still resist using it. The present research uses technology acceptance model to analyze the perception of financial experts in respect of acceptance of XBRL as reporting method. The result revealed that using XBRL increases productivity but interacting with the XBRL requires lot of mental efforts. These findings can be an empirical and theoretical foundation to accelerate the adoption of XBRL in India.  

Penerimaan Mahasiswa Akuntansi atas Aplikasi Myob Accounting dengan Pendekatan Technology Acceptance Model

Owner ◽  
2021 ◽  
Vol 5 (1) ◽  
pp. 22-30
Author(s):  
Andreuw K. Pantow ◽  
Barno Sungkowo ◽  
Esrie A. N. Limpeleh ◽  
Antonius A. Tand
Keyword(s):  
Technology Acceptance ◽  
Technology Acceptance Model ◽  
Financial Reporting ◽  
Ease Of Use ◽  
Partial Least Square ◽  
Least Square ◽  
Accounting Students ◽  
Intention To Use ◽  
Perceived Ease Of Use ◽  
Acceptance Model

This study aims to analyze the effect of perceptions of use, perceived ease of use and attitudes on the behavior interest of accounting students in using the Mind Your Own Business Accounting application with the Technology Acceptance Model approach. Data collection was carried out through a survey with a questionnaire to accounting students at Politeknik Negeri Manado. Analysis of research data using Partial Least Square. The results showed that when students felt the benefits and convenience of using accounting applications for the financial reporting process, it made them have the attitude to accept the use of these applications. Furthermore, the perceived benefits of using the application and the positive attitude of students towards the use of accounting applications affect their intention to use the application. Conversely, the findings of this study do not prove the effect of ease of use of applications on the intention to use accounting applications as a means of making financial reports.

Developing and Validating a M-Governance Framework Adoption Model of a University for Communication Services to Its Affiliated Institutions

2017 ◽  
Vol 7 (7) ◽  
pp. 484
Author(s):  
E. Ramganesh ◽  
E. Kirubakaran ◽  
D. Ravindran ◽  
R. Gobi
Keyword(s):  
Technology Acceptance ◽  
Technology Acceptance Model ◽  
Public Service ◽  
Mobile Applications ◽  
Communication Technologies ◽  
Mobile Technologies ◽  
Communication Services ◽  
Governance Framework ◽  
Social And Economic Development ◽  
Acceptance Model

The m-Governance framework of auniversity aims to utilize the massive reach of mobile phones and harness the potential of mobile applications to enable easy and round the-clock access to the services of its affiliated institutions.  In the current mobile age there is need for transforming e-governance services to m-Governance as m-Governance is not a replacement for e-Governance rather it complements e-Governance. With this unparalleled advancement of mobile communication technologies, universities are turning to m-governance to realize the value of mobile technologies for responsive governance and measurable improvements to academic, social and economic development, public service delivery, operational efficiencies and active stakeholder engagement. In this context the present study, aims to develop and validate a m-governance framework of a university by extending Technology Acceptance Model (TAM) with its prime stakeholders so called the Heads of the affiliated institutions. A survey instrument was developed based on the framework and it was administered with 20 Heads of the affiliated Institutions. The results also showed that the Heads of the affiliated Institutions expressed their favorableness towards m-governance adoption.

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