Based On The TOE Framework Of The Influence Factors Of Enterprise Implement XBRL Technology Research

In the information age,Internet technology has become an effective way for people to understand and access information.With the development of society and economy,accounting continues to enrich and perfect itself.Internet information technology has become an important tool for enterprises to obtain effective information and realize enterprise information management.But from the last century since 90 s,with the traditional financial reporting model information is already unable to meet the increasing needs of information users,such as information timeliness,different enterprises or organizations can share information between analysis and contrast,the quality of financial information disclosure mode and the more precise and reliable,therefore,XBRL(eXtensible Business Reporting Language extension business reporting language)came into being,effectively changing the enterprise financial report disclosure content and disclosure mode etc..It is convenient for users to acquire,exchange,analyze information,and later renamed XBRL.At that time,mainly to solve the accounting data and related information standardization and depth analysis and utilization problems,after years of research and development,XBRL has become internationally accepted and recognized,has become the mainstream form of accounting information disclosure.But the natural advantages of XBRL in technology does not necessarily make in the users and decision-makers of the chain of interests of enterprises in the implementation of voluntary,wait and watch attitude also reflects the willingness to implementation of the main application of XBRL lack of initiative.By analyzing the questionnaire and related concepts of XBRL technology and TOE framework and theoretical model,in-depth understanding of the main factors that influence the implementation of XBRL technology in enterprise technology factors(complexity,compatibility,relative advantage)and organizational factors(the extent of learning and publicity cognition)and environmental factors(imitative pressure,normative pressure)a total of three levels of 7 factors.Factor analysis,validity analysis,reliability analysis and descriptive statistics were used to measure the quality of the questionnaire,and then tested by structural equation modeling.The above seven factors do have an important impact on the implementation of XBRL.Taking Pudong Development Bank as an example,this paper puts forward some suggestions for the existing problems in the study,hoping to provide some guidance for the promotion of XBRL technology.In this paper,the selection of XBRL financial reporting technology is a hot topic now caused widespread concern and discussion,is a means of innovation,it is financial statements means innovation,compared with the traditional financial submission mode with comparable advantage,reliability and transparency,has a strong research value and promotion.Using TOE framework to study the impact of XBRL innovation technology in the implementation of enterprises,on the one hand,TOE theory has a strong generalization and interpretation ability.In this case,the diffusion of technology innovation has been supported by many scholars.On the other hand,the relevant study found that the decisive factors influencing the implementation of new technologies can be classified as three dimensions of technology,organization and environment,and fully consider the internal and external factors of the organization and technical characteristics,has better system,and clear structure is flexible,can effectively analyze the influencing factors of innovation technology implementation.Therefore,this paper uses the TOE framework to provide new ideas for the implementation of XBRL innovation technology impact factors.In this paper,the Shanghai Pudong Development Bank as an example,he described XBRL as the first batch of pilot units,in the specific implementation measures of TOE framework and improvement steps by the implementation of XBRL,and the growth rate of the check result of error check and report the elements,Shanghai Pudong Development Bank to promote the effective implementation of XBRL technology in TOE framework under the guidance of to establish a benchmark for the industry.Finally,the paper puts forward the corresponding suggestions for the problems existing in the research,hoping to provide some guidance for the advancement of XBRL technology.