“We were the first to support a major is innovation”. Research into the motivations of spanish pioneers in XBRL

“Fuimos los primeros en apostar por una de las principales innovaciones en sistemas de información”. Investigación de las motivaciones de los pioneros españoles en XBRL

Authors

DOI: https://doi.org/10.1016/S1138-4891(12)70039-0
Keywords: pioneros, innovación tecnológica, difusión de la innovación, XBRL, investigación cualitativa

Abstract

Mediante un estudio de campo se analizan las razones por las que determinados pioneros apoyaron la introducción del estándar Extensible Business Reporting Language (XBRL) desde sus comienzos en España. Los pioneros españoles fueron capaces de visualizar las posibilidades de XBRL como una herramienta efectiva para facilitar la transmisión de información económico-financiera. En aquel momento, se disponía de una limitada información técnica sobre XBRL porque se encontraba en plena fase de desarrollo. Por tanto, su apuesta por la introducción del XBRL estuvo más basada en la intuición que en un pleno conocimiento de sus ventajas técnicas. Más aún, su apoyo a la innovación fue activo, y no pasivo.

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Author Biographies

Tomas Escobar-Rodriguez

 

Plaza de la Merced
Huelva
21002
SPAIN

Susana Gago-Rodríguez

 

Calle Madrid 126
Getafe
28903
SPAIN

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Published
01-01-2012
How to Cite
Escobar-Rodriguez, T., & Gago-Rodríguez, S. (2012). “We were the first to support a major is innovation”. Research into the motivations of spanish pioneers in XBRL: “Fuimos los primeros en apostar por una de las principales innovaciones en sistemas de información”. Investigación de las motivaciones de los pioneros españoles en XBRL. Revista De Contabilidad - Spanish Accounting Review, 15(1), 91–108. https://doi.org/10.1016/S1138-4891(12)70039-0
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