基于TOE框架的企业实施XBRL技术的影响因素研究

发布时间：2019-05-18 06:33

【摘要】：信息时代让互联网技术成为人们了解和获取信息的有效途径。而会计也随着社会经济的发展不断自我的丰富和完善,互联网信息技术也成为企业获取有效信息实现企业信息化管理的重要工具。但从上世纪90年代至今,传统的财务报告模式提供的信息早已无法满足信息使用者不断提高的需求,例如信息及时性、不同企业或者组织间的信息能共享及对比分析,财务信息的质量和披露模式更严谨和可靠,因此,XBRL(eXtensible Business Reporting Language可扩展性商业报告语言)应运而生,有效改变了企业财务报告披露内容以及披露方式等。它方便使用者去取得、交换、分析信息,后期更名为XBRL。当时主要是为了解决会计数据及相关信息的标准化以及深度分析和利用问题,经过多年的研究及发展,XBRL逐渐被国际接受并认可,成为会计信息披露形式的主流。但XBRL在技术上的天然优势并不一定能够让处在利益链条上的使用者和决策者自愿实施,企业对此呈现的观望和旁观态度也体现出实施主体缺乏主动应用XBRL的积极意愿。本文通过对XBRL技术和TOE框架相关概念以及理论模型的梳理和问卷调查,深入了解了影响企业实施XBRL技术的主要影响因素有技术因素(复杂性、兼容性、相对优势)、组织因素(认知程度、学习与宣传)以及环境因素(模仿性压力、规范性压力)三个层次共计7个因子。运用因子分析,效度信度分析和描述性统计来测量问卷质量,然后通过结构方程模型检验。得出以上七个因素确实对企业实施XBRL具有重要影响。本文以浦发银行为例,针对研究中存在的问题提出相应建议,期望能为XBRL技术的推进提供一定指导意义。本文选择的XBRL财务呈报技术是现下引起广泛关注和讨论的热点,是一种创新手段,更是财务报表呈报手段的革新,与传统财务报送模式相比,具有可比性、可靠性、透明性等优势,具有很强的研究和推广价值。运用TOE框架来研究XBRL创新技术在企业中实施影响因素,一方面,TOE理论具有很强的概括和解释能力,以此分析技术的创新扩散得到众多学者的支持。另一方面,相关研究发现影响新技术实施的决定性因素都可归入技术、组织和环境三个维度,且全面考虑了组织的内外部因素及技术的自身特性,具有较强的系统性,且结构清晰具有柔性,能有效分析创新技术实施的影响因素。因此本文运用TOE框架为企业实施应用XBRL创新技术的影响因素研究提供了新思路。
[Abstract]:In the information age, Internet technology has become an effective way for people to understand and obtain information. With the development of social economy, accounting continues to enrich and improve itself, and Internet information technology has become an important tool for enterprises to obtain effective information to realize enterprise information management. However, since the 1990s, the information provided by the traditional financial reporting model has long been unable to meet the increasing needs of information users, such as the timeliness of information, the sharing and comparative analysis of information among different enterprises or organizations. The quality and disclosure mode of financial information is more rigorous and reliable, so, XBRL (eXtensible Business Reporting Language extensible business reporting language emerges as the times require, which effectively changes the content and mode of corporate financial report disclosure. It is convenient for users to obtain, exchange, analyze information and later change its name to XBRL.. At that time, it was mainly to solve the problems of standardization, in-depth analysis and utilization of accounting data and related information. After many years of research and development, XBRL has been gradually accepted and recognized by the international community, and has become the mainstream of accounting information disclosure. However, the natural advantages of XBRL in technology do not necessarily enable users and decision makers in the chain of interests to implement voluntarily, and the wait-and-see and bystander attitude of enterprises also reflects the lack of positive will of the implementing subjects to actively apply XBRL. Through the combing and questionnaire survey of the related concepts and theoretical models of XBRL technology and TOE framework, this paper deeply understands that the main influencing factors that affect the implementation of XBRL technology in enterprises are technical factors (complexity, compatibility, comparative advantages). There are seven factors in organizational factors (cognitive degree, learning and publicity) and environmental factors (imitating pressure, normative pressure). Factor analysis, validity and reliability analysis and descriptive statistics were used to measure the quality of the questionnaire, and then tested by structural equation model. It is concluded that the above seven factors do have an important impact on the implementation of XBRL in enterprises. Taking Pudong Development Bank as an example, this paper puts forward some corresponding suggestions for the problems existing in the research, hoping to provide certain guiding significance for the promotion of XBRL technology. The XBRL financial reporting technology selected in this paper is a hot topic which has attracted extensive attention and discussion, is not only an innovative means, but also an innovation of the means of reporting financial statements. Compared with the traditional financial reporting model, the financial reporting technology is comparable and reliable. Transparency and other advantages, has a strong research and promotion value. The TOE framework is used to study the influencing factors of the implementation of XBRL innovation technology in enterprises. on the one hand, TOE theory has a strong ability to generalize and explain, so that the analysis of technological innovation diffusion has been supported by many scholars. On the other hand, it is found that the decisive factors that affect the implementation of new technologies can be classified into three dimensions: technology, organization and environment, and take into account the internal and external factors of the organization and the characteristics of the technology itself, so it has a strong systematicness. And the structure is clear and flexible, which can effectively analyze the influencing factors of the implementation of innovative technology. Therefore, this paper uses TOE framework to provide a new way for enterprises to study the influencing factors of the application of XBRL innovation technology.
【学位授予单位】：江苏科技大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F832.33;F830.42

【参考文献】