Isomorphic pressures and XBRL adoption: a meta-analysis with economic level as a moderator
This study aims to examine the impact of isomorphic pressures (coercive, normative, and mimetic) on the adoption of eXtensible Business Reporting Language (XBRL), with the economic level as a moderator. We employ a meta-analysis approach to synthesize 138 outcomes from articles published between 201...
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| Format: | Article |
| Language: | English |
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Taylor & Francis Group
2025-12-01
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| Series: | Cogent Business & Management |
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| Online Access: | https://www.tandfonline.com/doi/10.1080/23311975.2024.2445783 |
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| author | Mona Permatasari Mokodompit Bambang Subroto Sutrisno T. Imam Subekti |
| author_facet | Mona Permatasari Mokodompit Bambang Subroto Sutrisno T. Imam Subekti |
| author_sort | Mona Permatasari Mokodompit |
| collection | DOAJ |
| description | This study aims to examine the impact of isomorphic pressures (coercive, normative, and mimetic) on the adoption of eXtensible Business Reporting Language (XBRL), with the economic level as a moderator. We employ a meta-analysis approach to synthesize 138 outcomes from articles published between 2010 and 2024. The findings indicate that isomorphic pressures, particularly mimetic pressures, affect XBRL adoption. The economic level of a country has a moderating influence, and developed countries are more susceptible to normative demands. This study expands institutional theory by revealing the varied effects of isomorphic pressures on technology adoption in different economic contexts and introducing a nuanced theoretical framework of understanding technological adoption. The findings offer practical insights for policymakers to design institutional settings that include regulatory mandates, financial incentives, and technical support, and for business leaders regarding the execution of successful strategies. |
| format | Article |
| id | doaj-art-2f37269d760943909ab919716487815a |
| institution | DOAJ |
| issn | 2331-1975 |
| language | English |
| publishDate | 2025-12-01 |
| publisher | Taylor & Francis Group |
| record_format | Article |
| series | Cogent Business & Management |
| spelling | doaj-art-2f37269d760943909ab919716487815a2025-08-20T02:53:22ZengTaylor & Francis GroupCogent Business & Management2331-19752025-12-0112110.1080/23311975.2024.2445783Isomorphic pressures and XBRL adoption: a meta-analysis with economic level as a moderatorMona Permatasari Mokodompit0Bambang Subroto1Sutrisno T.2Imam Subekti3Doctoral Programme of Accounting Science, Universitas Brawijaya, Malang, IndonesiaDepartment of Accounting, Universitas Brawijaya, Malang, IndonesiaDepartment of Accounting, Universitas Brawijaya, Malang, IndonesiaDepartment of Accounting, Universitas Brawijaya, Malang, IndonesiaThis study aims to examine the impact of isomorphic pressures (coercive, normative, and mimetic) on the adoption of eXtensible Business Reporting Language (XBRL), with the economic level as a moderator. We employ a meta-analysis approach to synthesize 138 outcomes from articles published between 2010 and 2024. The findings indicate that isomorphic pressures, particularly mimetic pressures, affect XBRL adoption. The economic level of a country has a moderating influence, and developed countries are more susceptible to normative demands. This study expands institutional theory by revealing the varied effects of isomorphic pressures on technology adoption in different economic contexts and introducing a nuanced theoretical framework of understanding technological adoption. The findings offer practical insights for policymakers to design institutional settings that include regulatory mandates, financial incentives, and technical support, and for business leaders regarding the execution of successful strategies.https://www.tandfonline.com/doi/10.1080/23311975.2024.2445783Isomorphiceconomic levelXBRL adoptionmeta-analysisinstitutional theoryAccounting |
| spellingShingle | Mona Permatasari Mokodompit Bambang Subroto Sutrisno T. Imam Subekti Isomorphic pressures and XBRL adoption: a meta-analysis with economic level as a moderator Cogent Business & Management Isomorphic economic level XBRL adoption meta-analysis institutional theory Accounting |
| title | Isomorphic pressures and XBRL adoption: a meta-analysis with economic level as a moderator |
| title_full | Isomorphic pressures and XBRL adoption: a meta-analysis with economic level as a moderator |
| title_fullStr | Isomorphic pressures and XBRL adoption: a meta-analysis with economic level as a moderator |
| title_full_unstemmed | Isomorphic pressures and XBRL adoption: a meta-analysis with economic level as a moderator |
| title_short | Isomorphic pressures and XBRL adoption: a meta-analysis with economic level as a moderator |
| title_sort | isomorphic pressures and xbrl adoption a meta analysis with economic level as a moderator |
| topic | Isomorphic economic level XBRL adoption meta-analysis institutional theory Accounting |
| url | https://www.tandfonline.com/doi/10.1080/23311975.2024.2445783 |
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