基于TOE框架的企業(yè)實施XBRL技術的影響因素研究
發(fā)布時間：2019-05-18 06:33
【摘要】：信息時代讓互聯(lián)網(wǎng)技術成為人們了解和獲取信息的有效途徑。而會計也隨著社會經(jīng)濟的發(fā)展不斷自我的豐富和完善,互聯(lián)網(wǎng)信息技術也成為企業(yè)獲取有效信息實現(xiàn)企業(yè)信息化管理的重要工具。但從上世紀90年代至今,傳統(tǒng)的財務報告模式提供的信息早已無法滿足信息使用者不斷提高的需求,例如信息及時性、不同企業(yè)或者組織間的信息能共享及對比分析,財務信息的質(zhì)量和披露模式更嚴謹和可靠,因此,XBRL(eXtensible Business Reporting Language可擴展性商業(yè)報告語言)應運而生,有效改變了企業(yè)財務報告披露內(nèi)容以及披露方式等。它方便使用者去取得、交換、分析信息,后期更名為XBRL。當時主要是為了解決會計數(shù)據(jù)及相關信息的標準化以及深度分析和利用問題,經(jīng)過多年的研究及發(fā)展,XBRL逐漸被國際接受并認可,成為會計信息披露形式的主流。但XBRL在技術上的天然優(yōu)勢并不一定能夠讓處在利益鏈條上的使用者和決策者自愿實施,企業(yè)對此呈現(xiàn)的觀望和旁觀態(tài)度也體現(xiàn)出實施主體缺乏主動應用XBRL的積極意愿。本文通過對XBRL技術和TOE框架相關概念以及理論模型的梳理和問卷調(diào)查,深入了解了影響企業(yè)實施XBRL技術的主要影響因素有技術因素(復雜性、兼容性、相對優(yōu)勢)、組織因素(認知程度、學習與宣傳)以及環(huán)境因素(模仿性壓力、規(guī)范性壓力)三個層次共計7個因子。運用因子分析,效度信度分析和描述性統(tǒng)計來測量問卷質(zhì)量,然后通過結構方程模型檢驗。得出以上七個因素確實對企業(yè)實施XBRL具有重要影響。本文以浦發(fā)銀行為例,針對研究中存在的問題提出相應建議,期望能為XBRL技術的推進提供一定指導意義。本文選擇的XBRL財務呈報技術是現(xiàn)下引起廣泛關注和討論的熱點,是一種創(chuàng)新手段,更是財務報表呈報手段的革新,與傳統(tǒng)財務報送模式相比,具有可比性、可靠性、透明性等優(yōu)勢,具有很強的研究和推廣價值。運用TOE框架來研究XBRL創(chuàng)新技術在企業(yè)中實施影響因素,一方面,TOE理論具有很強的概括和解釋能力,以此分析技術的創(chuàng)新擴散得到眾多學者的支持。另一方面,相關研究發(fā)現(xiàn)影響新技術實施的決定性因素都可歸入技術、組織和環(huán)境三個維度,且全面考慮了組織的內(nèi)外部因素及技術的自身特性,具有較強的系統(tǒng)性,且結構清晰具有柔性,能有效分析創(chuàng)新技術實施的影響因素。因此本文運用TOE框架為企業(yè)實施應用XBRL創(chuàng)新技術的影響因素研究提供了新思路。
[Abstract]:In the information age, Internet technology has become an effective way for people to understand and obtain information. With the development of social economy, accounting continues to enrich and improve itself, and Internet information technology has become an important tool for enterprises to obtain effective information to realize enterprise information management. However, since the 1990s, the information provided by the traditional financial reporting model has long been unable to meet the increasing needs of information users, such as the timeliness of information, the sharing and comparative analysis of information among different enterprises or organizations. The quality and disclosure mode of financial information is more rigorous and reliable, so, XBRL (eXtensible Business Reporting Language extensible business reporting language emerges as the times require, which effectively changes the content and mode of corporate financial report disclosure. It is convenient for users to obtain, exchange, analyze information and later change its name to XBRL.. At that time, it was mainly to solve the problems of standardization, in-depth analysis and utilization of accounting data and related information. After many years of research and development, XBRL has been gradually accepted and recognized by the international community, and has become the mainstream of accounting information disclosure. However, the natural advantages of XBRL in technology do not necessarily enable users and decision makers in the chain of interests to implement voluntarily, and the wait-and-see and bystander attitude of enterprises also reflects the lack of positive will of the implementing subjects to actively apply XBRL. Through the combing and questionnaire survey of the related concepts and theoretical models of XBRL technology and TOE framework, this paper deeply understands that the main influencing factors that affect the implementation of XBRL technology in enterprises are technical factors (complexity, compatibility, comparative advantages). There are seven factors in organizational factors (cognitive degree, learning and publicity) and environmental factors (imitating pressure, normative pressure). Factor analysis, validity and reliability analysis and descriptive statistics were used to measure the quality of the questionnaire, and then tested by structural equation model. It is concluded that the above seven factors do have an important impact on the implementation of XBRL in enterprises. Taking Pudong Development Bank as an example, this paper puts forward some corresponding suggestions for the problems existing in the research, hoping to provide certain guiding significance for the promotion of XBRL technology. The XBRL financial reporting technology selected in this paper is a hot topic which has attracted extensive attention and discussion, is not only an innovative means, but also an innovation of the means of reporting financial statements. Compared with the traditional financial reporting model, the financial reporting technology is comparable and reliable. Transparency and other advantages, has a strong research and promotion value. The TOE framework is used to study the influencing factors of the implementation of XBRL innovation technology in enterprises. on the one hand, TOE theory has a strong ability to generalize and explain, so that the analysis of technological innovation diffusion has been supported by many scholars. On the other hand, it is found that the decisive factors that affect the implementation of new technologies can be classified into three dimensions: technology, organization and environment, and take into account the internal and external factors of the organization and the characteristics of the technology itself, so it has a strong systematicness. And the structure is clear and flexible, which can effectively analyze the influencing factors of the implementation of innovative technology. Therefore, this paper uses TOE framework to provide a new way for enterprises to study the influencing factors of the application of XBRL innovation technology.
【學位授予單位】：江蘇科技大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F832.33;F830.42
本文編號：2479759
[Abstract]:In the information age, Internet technology has become an effective way for people to understand and obtain information. With the development of social economy, accounting continues to enrich and improve itself, and Internet information technology has become an important tool for enterprises to obtain effective information to realize enterprise information management. However, since the 1990s, the information provided by the traditional financial reporting model has long been unable to meet the increasing needs of information users, such as the timeliness of information, the sharing and comparative analysis of information among different enterprises or organizations. The quality and disclosure mode of financial information is more rigorous and reliable, so, XBRL (eXtensible Business Reporting Language extensible business reporting language emerges as the times require, which effectively changes the content and mode of corporate financial report disclosure. It is convenient for users to obtain, exchange, analyze information and later change its name to XBRL.. At that time, it was mainly to solve the problems of standardization, in-depth analysis and utilization of accounting data and related information. After many years of research and development, XBRL has been gradually accepted and recognized by the international community, and has become the mainstream of accounting information disclosure. However, the natural advantages of XBRL in technology do not necessarily enable users and decision makers in the chain of interests to implement voluntarily, and the wait-and-see and bystander attitude of enterprises also reflects the lack of positive will of the implementing subjects to actively apply XBRL. Through the combing and questionnaire survey of the related concepts and theoretical models of XBRL technology and TOE framework, this paper deeply understands that the main influencing factors that affect the implementation of XBRL technology in enterprises are technical factors (complexity, compatibility, comparative advantages). There are seven factors in organizational factors (cognitive degree, learning and publicity) and environmental factors (imitating pressure, normative pressure). Factor analysis, validity and reliability analysis and descriptive statistics were used to measure the quality of the questionnaire, and then tested by structural equation model. It is concluded that the above seven factors do have an important impact on the implementation of XBRL in enterprises. Taking Pudong Development Bank as an example, this paper puts forward some corresponding suggestions for the problems existing in the research, hoping to provide certain guiding significance for the promotion of XBRL technology. The XBRL financial reporting technology selected in this paper is a hot topic which has attracted extensive attention and discussion, is not only an innovative means, but also an innovation of the means of reporting financial statements. Compared with the traditional financial reporting model, the financial reporting technology is comparable and reliable. Transparency and other advantages, has a strong research and promotion value. The TOE framework is used to study the influencing factors of the implementation of XBRL innovation technology in enterprises. on the one hand, TOE theory has a strong ability to generalize and explain, so that the analysis of technological innovation diffusion has been supported by many scholars. On the other hand, it is found that the decisive factors that affect the implementation of new technologies can be classified into three dimensions: technology, organization and environment, and take into account the internal and external factors of the organization and the characteristics of the technology itself, so it has a strong systematicness. And the structure is clear and flexible, which can effectively analyze the influencing factors of the implementation of innovative technology. Therefore, this paper uses TOE framework to provide a new way for enterprises to study the influencing factors of the application of XBRL innovation technology.
【學位授予單位】：江蘇科技大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F832.33;F830.42
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