ABSTRACT

This paper examines voluntary eXtensible Business Reporting Language (XBRL) adoption intent in 2009 Germany. Our setting provides a unique opportunity to examine voluntary adoption behavior related to a global information technology (IT) in one of the largest non-U.S. economies. In conjunction with the organizing visions framework, we combine technology framing theory, institutional theory, and the professional role literature to serve as our theoretical guide. Results from 101 finance and IT managers indicate that professional role (finance managers more so than IT managers) and normative pressure (i.e., social networks) have positive relationships with XBRL adoption intent and explain approximately 66 percent of the variation when including top management leadership as a control variable. We also find weak evidence that finance managers' XBRL adoption intentions are more significantly influenced by normative pressure vis-à-vis IT managers; however, we find no evidence that the professional role affects the normative pressure felt by the manager in general. Our findings may be of interest to academics interested in IT adoption, as well as German regulators and other groups considering mandatory or voluntary XBRL adoption.

Data Availability: Data are available from the first author upon request.

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