| The paper discovers the domestic scholars tend to research the technical level of XBRL and the application in firms by an overview of literature. Then the author considers that if the critical factors which are adopted by enterprise in XBRL are similar compared with those in ERP or in FEDI or in MIS. And if we can distinguish the critical factor, there will be much help for the corporate information construction. According to the thought, the paper combines with the actual situation of enterprises to find out the impact factor in the process of XBRL implementation and the will of XBRL implementation though five dimensions. These dimensions include organizational factors of enterprise, institutional factors, technical factors, the expected benefits and environmental factors.Based on the research ideas above, the paper is divided into seven parts as follows. In the first part, the paper introduces the research’s background and the writing will. In the second part, the paper reviews the literature to explore the relevant background knowledge of XBRL, and has a comparative analysis on XBRL and XML. In the third part, the paper focuses on the related analysis and research of current construction status of enterprise in the information technology. In the part four, assuming is set and the variable is designed by five aspects. In the part five, the paper mainly designs the questionnaire and collect the data based on the work done above. In the part six, the paper goes through the test of reliability and validity, the descriptive statistics, factor analysis and the principal component analysis with the data. Then the paper establishes a structural equation model by multiple regression and AMOS, and adopts comparative analysis to derived hypothesis testing. In the last part, the paper writes about the relevant recommendations and the problems and shortcoming of the study, and makes a outlook of the future prospects.Empirical research fill out the online and in the field, fill in the questionnaire, collected a total of524pieces of data in the statistical analysis.First collected data reliability and validity analysis, structural equation modeling (SEM), and then of small water on the development of the AMOS software, combined with SPSS for multivariate statistical analysis, conclusions comparative analysis. Then, according to the analysis of the data results are summarized, and draw the following conclusions:1. The study found that corporate XBRL adoption of the wishes of the influencing factors, the institutional factors split into enterprise managers and organizations to match the two variables, but these two variables is not significant due to variable XBRL adoption will. That with the application of new information technology, the institutional factors affect the intensity of the changes in the time of the enterprise information construction is gradually diminished, or even no effect. Technical practice and corporate competitive environment are in which enterprise XBRL adoption will not significantly. Although the perception of the organization expected benefits of XBRL to the adoption will have a significant impact, but feel the need to go through a longer period of time accumulated the expected return will be organized this perception of the direct interests and indirect interests of the cumulative time, so the organization is to establish the expected profitability of XBRL observed in the results of other similar businesses to use the technology. Observe ability of the technology to the organization to evaluate new technology to provide a source of information, if the observation of the new technology is not obvious, the organization is very likely this technology in a wait state until the enterprise aware of other companies make a profit, only with into and adopted the techniques of observation is very important, which will greatly improve the organization of XBRL adoption will.2. Expected benefits of XBRL adoption will have significant impact. Enhance the understanding of the advantages of XBRL applications and enterprise applications XBRL positive change, is particularly important. To stimulate corporate demand for technology, Enterprises in information technology investment decision-making, first consider whether the enterprise needs of the XBRL mutually exclusive requirements for management to consider the priority of the various factors and whether the revenue generated by this technology can compensate for the use of technology costs, whether the introduction of technology and enterprise original technical compatibility, the ability to advance the process of building enterprise information, and to meet the needs of enterprise development. Attention to organizational factors on the demand of the XBRL to improve their absorption capacity of XBRL. Under conditions of strong XBRL needs, the enterprises need to focus on their own human and financial resources with the introduction of the technology to match. Enterprise funds, with the introduction of technical change and the introduction of XBRL, the service personnel the ability to harness and use the technology. XBRL to improve business efficiency and reduce transaction costs for firms outside professionals related training. The quality of the operational staff, as long as the technical level and learning ability of the employees is well known that new and first technical personnel to operate or not operate, then the advanced technology systems to optimize their effectiveness. Business the quality of personnel is a necessary condition of XBRL adoption of willingness to have a significant impact on XBRL adoption.3. The Multiple regression equation and the structural model both find that the direct interests and indirect interests in the expected return on corporate XBRL adoption of willingness significant impact, that means, the higher the expected return, the companies are more conducive to the adoption of the XBRL.4. Technology practice, tissue matching, business managers as well as the competitive environment factors on corporate XBRL adoption will not significantly. Technical observations as well as the financial situation of enterprises have the greatest influence enterprise adoption of XBRL.However the smaller the enterprise operability impact, the companies are more conducive to the adoption of the XBRL.5. Technical compatibility and the cost of the use of technology have a significant Affect to the XBRL adoption.6. Government environmental factors have a significant affect to the XBRL adoption. SO the relevant departments of the government should through policy guidance, financial support, tax incentives and resources to optimize the configuration guide and support the application of XBRLThe innovation of this paper is mainly embodied in the following two aspects:1. The past XBRL studies have focused more on the XBRL technical level than the organizational level of technology adoption behavior. In this paper, combined with XBRL theory at home and abroad, the factors affecting the process of building enterprise information technology (ERP) provides a breakdown, and on this basis, the analytical framework to organize the adoption of XBRL behavior.2. ON Research methods, this paper combined with the structural equation model and factor analysis in principal component analysis.At the last of this paper, based on the empirical findings, the writer gives the relevant recommendations to different targets. |
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