Research On The Adoption And Diffusion Of XBRL Techonology

Internet Financial Reporting will be developed with innovation of the Internet service, and Internet service will be developed with innovation of the internet technology. XBRL (eXtensible Business Reporting Language,XBRL) is an emerging innovation that has potential to play an important role in the Internet financial reporting. The good extensibility of XBRL make real-time Internet financial reporting possible.Technology innovation is core drive of society advancement and productivity development, but the real value of Technology innovation is not innovation itself, but is the diffusion of innovation. So whether XBRL is successful or not is dependent on whether it is adopted videly. But previous research indicates that Accounting Profession and audit Profession know few of XBRL. That is to say, the advancement of XBRL can not make enterprise adopt XBRL voluntarily. So the study of adoption and diffusion of XBRL has important therotic and practical meaning. The results of the research are as follows:Firstly, the study analyzes disadvantages of existing internet financial report technology, and introduces relevant basic theory. After that, the paper analyzes enterprise's decision process of adopting XBRL, then using cost-benefit method, discusses the decision criterion of adopting XBRL and designs the whole diffusion model of XBRL based technological innovation diffusion theory. Chapter 4 on the base of analyzing Benefit Related Parties of financial information supply chain, concretely analyzed the drive mechanism and influence factors of XBRL diffusion, and distinguishes critical influence factors utilizing Analytic Hierarchy Process. The last chapter puts forward some proposals of XBRL diffusion in china.