{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2025,8,2]],"date-time":"2025-08-02T18:08:13Z","timestamp":1754158093280,"version":"3.41.2"},"reference-count":113,"publisher":"Emerald","issue":"2","license":[{"start":{"date-parts":[[2010,6,8]],"date-time":"2010-06-08T00:00:00Z","timestamp":1275955200000},"content-version":"tdm","delay-in-days":0,"URL":"https:\/\/www.emerald.com\/insight\/site-policies"}],"content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":[],"published-print":{"date-parts":[[2010,6,8]]},"abstract":"<jats:sec><jats:title content-type=\"abstract-heading\">Purpose<\/jats:title><jats:p>Extensible business reporting language (XBRL) presents new opportunities for integrating the flow of financial information within communities of diverse organizations, thereby significantly enhancing the business information supply chain and addressing existing efficiency, accuracy and transparency problems. Vital to its success, XBRL standardization is proving to be challenging. This paper aims to investigate the phenomena that occur when heterogeneous actors interact in attempts to standardize XBRL.<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-heading\">Design\/methodology\/approach<\/jats:title><jats:p>Drawing upon actor\u2010network theory (ANT) the authors \u201cfollow the actors\u201d participating in the standardization of XBRL in Australia. Supporting qualitative empirical evidence was collected via interviews and reviews of XBRL artifacts and relevant technical documentation.<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-heading\">Findings<\/jats:title><jats:p>The authors confirm the critical role of focal actors in standardizing XBRL in networks of heterogeneous actors. In addition to clear and indispensable value propositions and solid political and financial support, focal actors must also undertake effective problematization which can determine the manner in which interessement unfolds in their network. It is found that separation or even lack of alignment between technical standardization efforts and social and strategic orientation can be detrimental to translation effectiveness and network stability, and therefore, adversely affect standardization outcomes.<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-heading\">Originality\/value<\/jats:title><jats:p>By presenting unsuccessful and potentially successful focal actors side by side, the paper contributes to the current body of knowledge by enhancing current understanding of their role in achieving effective translations in XBRL standardization networks. It also provides the most analytical review to date of actor interaction in XBRL standardization in the literature.<\/jats:p><\/jats:sec>","DOI":"10.1108\/09593841011052147","type":"journal-article","created":{"date-parts":[[2010,5,29]],"date-time":"2010-05-29T07:01:55Z","timestamp":1275116515000},"page":"136-164","source":"Crossref","is-referenced-by-count":37,"title":["Translation in XBRL standardization"],"prefix":"10.1108","volume":"23","author":[{"given":"Indrit","family":"Troshani","sequence":"first","affiliation":[],"role":[{"role":"author","vocabulary":"crossref"}]},{"given":"Andy","family":"Lymer","sequence":"additional","affiliation":[],"role":[{"role":"author","vocabulary":"crossref"}]}],"member":"140","reference":[{"key":"key2022020620441455400_b1","unstructured":"Aaker, D.A. and Day, G.S. (1990), Marketing Research, 4th ed., Wiley, New York, NY."},{"key":"key2022020620441455400_b2","unstructured":"Abdolmohammadi, M., Harris, J. and Smith, K. (2002), \u201cGovernment financial reporting on the internet: the potential revolutionary effects of XBRL\u201d, Journal of Government Financial Management, Vol. 51 No. 2, pp. 24\u201031."},{"key":"key2022020620441455400_b3","unstructured":"Akrich, M. (1992), \u201cThe de\u2010scription of technical objects\u201d, in Bijker, W.E. and Law, J. (Eds), Shaping Technology\/Building Society: Studies in Sociotechnical Change, MIT Press, Cambridge, MA, pp. 205\u201024."},{"key":"key2022020620441455400_b4","doi-asserted-by":"crossref","unstructured":"Allen, J.P. (2004), \u201cRedefining the network: enrollment strategies in the PDA industry\u201d, Information Technology & People, Vol. 17 No. 2, pp. 171\u201085.","DOI":"10.1108\/09593840410542493"},{"key":"key2022020620441455400_b5","unstructured":"ATO (2008), \u201cSoftware developers consultative group minutes \u2013 16 October 2008\u201d, available at: http:\/\/203.98.78.35\/consultative\u2010forums\/software\u2010developers\u2010consultative\u2010group\u2010sdcg\/october\u20102008.htm (accessed 20 December, 2008)."},{"key":"key2022020620441455400_b6","unstructured":"Bergeron, B. (2003), Essentials of XBRL: Financial Reporting in the 21st Century, John Wiley & Sons, Hoboken, NJ."},{"key":"key2022020620441455400_b7","unstructured":"Bijker, W.E., Hughes, T.P. and Pinch, T.J. (1987), The Social Construction of Technological Systems, MIT Press, Cambridge, MA."},{"key":"key2022020620441455400_b8","unstructured":"Boland, R.J. (1985), \u201cPhenomenology: a preferred approach to research on information systems\u201d, in Mumford, E., Hirschheim, R., Fitzgerald, G. and Wood\u2010Harper, T. (Eds), Research Methods in Information Systems, North Holland, New York, NY."},{"key":"key2022020620441455400_b9","doi-asserted-by":"crossref","unstructured":"Bonner, W. and Chiasson, M. (2005), \u201cIf fair information principles are the answer, what was the question? An actor\u2010network theory investigation of the modern constitution of privacy\u201d, Information and Organization, Vol. 15 No. 4, pp. 267\u201093.","DOI":"10.1016\/j.infoandorg.2005.03.001"},{"key":"key2022020620441455400_b10","doi-asserted-by":"crossref","unstructured":"Boritz, J.E. and No, W.G. (2008), \u201cThe SEC's XBRL voluntary filing program on EDGAR: a case for quality assurance\u201d, Current Issues in Auditing, Vol. 2 No. 2, pp. A36\u2010A50.","DOI":"10.2308\/ciia.2008.2.2.A36"},{"key":"key2022020620441455400_b11","doi-asserted-by":"crossref","unstructured":"Bowker, G. and Star, L. (1999), Sorting Things out: Classification and its Consequences, MIT Press, Cambridge, MA.","DOI":"10.7551\/mitpress\/6352.001.0001"},{"key":"key2022020620441455400_b12","doi-asserted-by":"crossref","unstructured":"Bowker, G., Timmermans, S. and Star, S.L. (1995), \u201cInfrastructure and organizational transformation: classifying nurses' work\u201d, in Orlikowski, W., Walsham, G., Jones, M.R. and Degross, J.I. (Eds), Information Technology and Changes in Organizational Work, Chapman and Hall, London, pp. 344\u201070.","DOI":"10.1007\/978-0-387-34872-8_21"},{"key":"key2022020620441455400_b13","doi-asserted-by":"crossref","unstructured":"Callon, M. (1986a), \u201cThe sociology of an actor\u2010network: the case of the electric vehicle\u201d, in Callon, M., Law, J. and Rip, A. (Eds), Mapping the Dynamics of Science and Technology, Macmillan Press, London, pp. 19\u201034.","DOI":"10.1007\/978-1-349-07408-2_2"},{"key":"key2022020620441455400_b14","doi-asserted-by":"crossref","unstructured":"Callon, M. (1986b), \u201cSome elements of sociology translation: domestication of the scallops and the fishermen of St Brieuc Bay\u201d, in Law, J. (Ed.), Power, Action and Belief: A New Sociology of Knowledge?, Routledge and Kegan Paul, London, pp. 196\u2010229.","DOI":"10.1111\/j.1467-954X.1984.tb00113.x"},{"key":"key2022020620441455400_b15","unstructured":"Callon, M. (1991), \u201cTechno\u2010economic network and irreversability\u201d, in Law, J. (Ed.), A Sociology of Monsters: Essays on Power, Technology and Domination, Routledge, London, pp. 132\u201064."},{"key":"key2022020620441455400_b16","unstructured":"Callon, M. and Latour, B. (1981), \u201cUnscrewing the Big Leviathan: how actors macrostructure reality and how sociologists help them to do so\u201d, in Knorr\u2010Cetina, K.D. and Cicourel, A.V. (Eds), Advances in Social Theory and Methodology: Toward an Integration of Micro\u2010 and Macro\u2010sociologies, Routledge and Kegan Paul, Boston, MA, pp. 277\u2010303."},{"key":"key2022020620441455400_b17","unstructured":"Callon, M. and Latour, B. (1992), \u201cDon't throw the baby out with the path school\u201d, in Pickering, A. (Ed.), Science as Practice and Culture, University of Chicago Press, Chicago, IL."},{"key":"key2022020620441455400_b18","doi-asserted-by":"crossref","unstructured":"Chia, R. (1996), \u201cThe problem of reflexivity in organizational research: towards a postmodern science of organization\u201d, Organization, Vol. 3 No. 1, pp. 31\u201059.","DOI":"10.1177\/135050849631003"},{"key":"key2022020620441455400_b19","doi-asserted-by":"crossref","unstructured":"Choi, B., Raghu, T.S., Vinze, A. and Dooley, K.J. (2009), \u201cProcess model for e\u2010business standards development: a case of ebXML standards\u201d, IEEE Transactions on Engineering Management, Vol. 56 No. 3, pp. 448\u201066.","DOI":"10.1109\/TEM.2009.2013828"},{"key":"key2022020620441455400_b20","doi-asserted-by":"crossref","unstructured":"Ciborra, C.U., Braa, K., Cordella, A., Dahlbom, B., Failla, A., Hanseth, O., Heps\u00f8, V., Ljungberg, J., Monteiro, E. and Simon, K.A. (2001), From Control to Drift: The Dynamics of Corporate Information Structures, Oxford University Press, Oxford.","DOI":"10.1093\/oso\/9780198297345.001.0001"},{"key":"key2022020620441455400_b21","unstructured":"Collins, H. and Yearley, S. (1992), \u201cEpitemological chicken\u201d, in Pickering, A. (Ed.), Science, Practice and Culture, University of Chicago Press, Chicago, IL."},{"key":"key2022020620441455400_b22","unstructured":"Debreceny, R. (2007), \u201cResearch into XBRL \u2013 old and new challenges\u201d, in Debreceny, R., Felden, C. and Piechocki, M. (Eds), New Dimensions of Business Reporting and XBRL, Deutscher Universit\u00e4ts\u2010Verlag, Weisbaden."},{"key":"key2022020620441455400_b23","doi-asserted-by":"crossref","unstructured":"Debreceny, R.S., Chandra, A., Cheh, J.J., Guithues\u2010Amrhein, D., Hannon, N.J., Hutshison, P.D., Janvrin, D., Jones, R.A., Lamberton, B., Lymer, A., Mascha, M., Nehmer, R., Roohani, S., Srivastava, R.P., Travelsi, S., Tribunella, T., Trites, G. and Vasarhelyi, M.A. (2005), \u201cFinancial reporting in XBRL on the SEC's EDGAR system: a critique and evaluation\u201d, Journal of Information Systems, Vol. 19 No. 2, pp. 191\u2010210.","DOI":"10.2308\/jis.2005.19.2.191"},{"key":"key2022020620441455400_b24","doi-asserted-by":"crossref","unstructured":"Deshmukh, A. (2004), \u201cXBRL\u201d, Communications of the Association for Information Systems, Vol. 13, pp. 196\u2010219.","DOI":"10.17705\/1CAIS.01316"},{"key":"key2022020620441455400_b25","doi-asserted-by":"crossref","unstructured":"Donaldson, T. and Preston, L.E. (1995), \u201cThe stakeholder theory of the corporation: concepts, evidence, and implications\u201d, Academy of Management Review, Vol. 20 No. 1, pp. 65\u201091.","DOI":"10.5465\/amr.1995.9503271992"},{"key":"key2022020620441455400_b26","doi-asserted-by":"crossref","unstructured":"Doolin, B. and Lowe, A. (2002), \u201cTo reveal is to critique: actor\u2010network theory and critical information systems research\u201d, Journal of Information Technology, Vol. 17 No. 2, pp. 69\u201078.","DOI":"10.1080\/02683960210145986"},{"key":"key2022020620441455400_b27","doi-asserted-by":"crossref","unstructured":"Doolin, B. and Troshani, I. (2004), \u201cXBRL: a research note\u201d, Qualitative Research in Accounting and Management, Vol. 1 No. 2, pp. 93\u2010104.","DOI":"10.1108\/11766090410813373"},{"key":"key2022020620441455400_b28","doi-asserted-by":"crossref","unstructured":"Doolin, B. and Troshani, I. (2007), \u201cOrganizational adoption of XBRL\u201d, Electronic Markets: The International Journal, Vol. 17 No. 3, pp. 199\u2010209.","DOI":"10.1080\/10196780701503195"},{"key":"key2022020620441455400_b29","doi-asserted-by":"crossref","unstructured":"Faraj, S., Kwon, D. and Watts, S. (2004), \u201cContested artifact: technology sensemaking, actor networks, and the shaping of the web browser\u201d, Information Technology & People, Vol. 17 No. 2, pp. 186\u2010209.","DOI":"10.1108\/09593840410542501"},{"key":"key2022020620441455400_b30","unstructured":"Flick, U. (2002), An Introduction to Qualitative Research, Sage, London."},{"key":"key2022020620441455400_b31","unstructured":"Fomin, V. and De Vaujany, F.\u2010X. (2008), \u201cTheories of ICT design: where social studies of technology meet the distributed cognitive perspective\u201d, iProceedings of the 2008 International Conference on Information Systems in Paris, Association for Information Systems."},{"key":"key2022020620441455400_b32","unstructured":"Freeman, R.E. (1984), Strategic Management: A Stakeholder Approach, Pitman Publishing, Boston, MA."},{"key":"key2022020620441455400_b33","doi-asserted-by":"crossref","unstructured":"Gao, P. (2005), \u201cUsing actor\u2010network theory to analyse strategy formulation\u201d, Information Systems Journal, Vol. 15, pp. 255\u201075.","DOI":"10.1111\/j.1365-2575.2005.00197.x"},{"key":"key2022020620441455400_b34","doi-asserted-by":"crossref","unstructured":"Garud, R. and Rappa, M.A. (1994), \u201cA socio\u2010cognitive model of technology evolution: the case of cochlear implants\u201d, Organization Science, Vol. 5 No. 3, pp. 344\u201062.","DOI":"10.1287\/orsc.5.3.344"},{"key":"key2022020620441455400_b36","doi-asserted-by":"crossref","unstructured":"Hanseth, O. and Monteiro, E. (1997), \u201cInscribing behavior in information infrastructure standards\u201d, Accounting, Management & Information Technology, Vol. 7 No. 4, pp. 183\u2010211.","DOI":"10.1016\/S0959-8022(97)00008-8"},{"key":"key2022020620441455400_b35","doi-asserted-by":"crossref","unstructured":"Hanseth, O., Aanestad, M. and Berg, M. (2004), \u201cActor\u2010network theory and information systems: what's so special?\u201d, Information Technology & People, Vol. 17 No. 2, pp. 116\u201023.","DOI":"10.1108\/09593840410542466"},{"key":"key2022020620441455400_b37","doi-asserted-by":"crossref","unstructured":"Healy, M. and Perry, C. (2000), \u201cComprehensive criteria to judge validity and reliability of qualitative research within the realism paradigm\u201d, Qualitative Market Research: An International Journal, Vol. 3 No. 3, pp. 118\u201026.","DOI":"10.1108\/13522750010333861"},{"key":"key2022020620441455400_b38","unstructured":"Iansiti, M. and Levien, R. (2004), \u201cStrategy as ecology\u201d, Harvard Business Review, Vol. 82 No. 3, pp. 68\u201078."},{"key":"key2022020620441455400_b40","doi-asserted-by":"crossref","unstructured":"Kling, R. (1980), \u201cSocial analyses of computing: theoretical perspectives in recent empirical research\u201d, ACM Computing Surveys, Vol. 12 No. 1, pp. 61\u2010110.","DOI":"10.1145\/356802.356806"},{"key":"key2022020620441455400_b41","unstructured":"Klischewski, R. (2002), \u201cReaching out for commitments: systems development as networking\u201d, in Dittrich, Y., Floyd, C. and Klischewski, R. (Eds), Software Thinking\u2010Software Practice, MIT Press, Cambridge, MA, pp. 309\u201029."},{"key":"key2022020620441455400_b42","unstructured":"Kull, J.L., Miller, L.E., St. Clair, J.A. and Savage, M. (2007), \u201cInteractive data \u2013 XBRL: a revolutionary idea\u201d, Journal of Government Financial Management, Vol. 56 No. 2, pp. 10\u201014."},{"key":"key2022020620441455400_b43","unstructured":"Latour, B. (1987), Science in Action, Harvard University Press, Cambridge, MA."},{"key":"key2022020620441455400_b44","unstructured":"Latour, B. (1992), \u201cWhere are the missing masses?\u201d, in Bijker, W. and Law, J. (Eds), Shaping Technology\/Building Society, MIT Press, Cambridge, MA."},{"key":"key2022020620441455400_b45","doi-asserted-by":"crossref","unstructured":"Latour, B. (1999), \u201cOn recalling ANT\u201d, in Law, J. and Hassard, J. (Eds), Actor Network Theory and After, Blackwell\/Sociological Review, Oxford.","DOI":"10.1111\/j.1467-954X.1999.tb03480.x"},{"key":"key2022020620441455400_b46","unstructured":"Law, J. (1987), \u201cTechnology and heterogeneous engineering: the case of Portuguese expansion\u201d, in Bijker, W.E., Hughes, T.P. and Pinch, T.J. (Eds), The Social Construction of Technological Systems: New Directions in the Sociology and History of Technology, MIT Press, Cambridge, MA, pp. 111\u201034."},{"key":"key2022020620441455400_b47","unstructured":"Law, J. (1991), \u201cIntroduction\u201d, in Law, J. (Ed.), A Sociology of Monsters: Essays on Power, Technology, and Domination, Routledge, London."},{"key":"key2022020620441455400_b48","doi-asserted-by":"crossref","unstructured":"Lee, H. and Oh, S. (2006), \u201cA standards war waged by a developing country: understanding international standard setting from the actor\u2010network perspective\u201d, Journal of Strategic Information Systems, Vol. 15 No. 3, pp. 177\u201095.","DOI":"10.1016\/j.jsis.2005.10.002"},{"key":"key2022020620441455400_b49","unstructured":"Lee, N. (1998), \u201cTwo speeds: how are real stabilities possible?\u201d, in Chia, R. (Ed.), Organized Worlds: Explorations in Technology and Organization with Robert Cooper, Routledge, London."},{"key":"key2022020620441455400_b50","doi-asserted-by":"crossref","unstructured":"Lee, N. and Hassard, J. (1999), \u201cOrganization unbound: actor\u2010network theory, research strategy and institutional flexibility\u201d, Organization, Vol. 6 No. 3, pp. 391\u2010404.","DOI":"10.1177\/135050849963002"},{"key":"key2022020620441455400_b51","unstructured":"Legge, K. (2002), \u201cOn knowledge, business consultants and the selling of total quality management\u201d, in Clark, T. and Fincham, R. (Eds), Critical Consulting: New Perspectives on the Management Advice Industry, Blackwell, Oxford."},{"key":"key2022020620441455400_b52","unstructured":"Locke, J. and Lowe, A. (2007a), \u201cResearching XBRL as a socio\u2010technical object\u201d, in Debreceny, R., Felden, C. and Piechocki, M. (Eds), New Dimensions of Business Reporting and XBRL, Deutscher Universit\u00e4ts\u2010Verlag, Weisbaden."},{"key":"key2022020620441455400_b53","doi-asserted-by":"crossref","unstructured":"Locke, J. and Lowe, A. (2007b), \u201cXBRL: an (open) source of enlightenment or disillusion?\u201d, European Accounting Review, Vol. 16 No. 3, pp. 585\u2010623.","DOI":"10.1080\/09638180701507163"},{"key":"key2022020620441455400_b54","doi-asserted-by":"crossref","unstructured":"Lowe, A. (2001a), \u201cAfter ANT: an illustrative discussion of the implications for qualitative accounting case research\u201d, Accounting, Auditing & Accountability Journal, Vol. 14 No. 3, pp. 327\u201051.","DOI":"10.1108\/EUM0000000005519"},{"key":"key2022020620441455400_b55","doi-asserted-by":"crossref","unstructured":"Lyytinen, K. and King, J.L. (2006), \u201cStandard making: a critical research frontier for information systems research\u201d, MIS Quarterly, Vol. 30, pp. 405\u201011.","DOI":"10.2307\/25148766"},{"key":"key2022020620441455400_b60","doi-asserted-by":"crossref","unstructured":"McLean, C. and Hassard, J. (2004), \u201cSymmetrical absence\/symmetrical absurdity: critical notes on the production of actor\u2010network accounts\u201d, Journal of Management Studies, Vol. 41 No. 3, pp. 493\u2010519.","DOI":"10.1111\/j.1467-6486.2004.00442.x"},{"key":"key2022020620441455400_b56","unstructured":"MacKenzie, D. and Wajcman, J. (Eds) (1999), The Social Shaping of Technology, Open University Press, Philadelphia, PA."},{"key":"key2022020620441455400_b57","doi-asserted-by":"crossref","unstructured":"M\u00e4hring, M., Holmstr\u00f6m, J., Keil, M. and Montealegre, R. (2004), \u201cTrojan actor\u2010networks and swift translation: bringing actor\u2010network theory to IT project escalation studies\u201d, Information Technology & People, Vol. 17 No. 2, pp. 210\u201038.","DOI":"10.1108\/09593840410542510"},{"key":"key2022020620441455400_b58","doi-asserted-by":"crossref","unstructured":"March, J.G., Sproull, L.S. and Tamuz, M. (1991), \u201cLearning from samples of one or fewer\u201d, Organization Science, Vol. 2 No. 1, pp. 1\u201013.","DOI":"10.1287\/orsc.2.1.1"},{"key":"key2022020620441455400_b59","doi-asserted-by":"crossref","unstructured":"Markus, M.L. and Robey, D. (1988), \u201cInformation technology and organizational change: causal structure in theory and research\u201d, Management Science, Vol. 34 No. 5, pp. 583\u201098.","DOI":"10.1287\/mnsc.34.5.583"},{"key":"key2022020620441455400_b61","unstructured":"Miles, M.B. and Huberman, A.M. (1994), An Expanded Sourcebook: Qualitative Data Analysis, Sage, Thousands Oaks, CA."},{"key":"key2022020620441455400_b62","unstructured":"Miller, P. (1996), \u201cThe multiplying machine\u201d, Accounting, Organizations and Society, Vol. 21 Nos 7\/8, pp. 615\u201030."},{"key":"key2022020620441455400_b63","doi-asserted-by":"crossref","unstructured":"Nel, G.F. and Steenkamp, L.P. (2008), \u201cAn exploratory study of chartered accountants' awareness and understanding of XBRL\u201d, Meditari Accountancy Research, Vol. 16 No. 1, pp. 79\u201093.","DOI":"10.1108\/10222529200800005"},{"key":"key2022020620441455400_b64","unstructured":"O'Brien, A. (2008), \u201cStreamlining data reporting\u201d, Charter, November, pp. 36\u20109."},{"key":"key2022020620441455400_b66","doi-asserted-by":"crossref","unstructured":"Pels, D. (1995), \u201cThe politics of symmetry\u201d, Social Studies of Science, Vol. 26 No. 2, pp. 277\u2010304.","DOI":"10.1177\/030631296026002004"},{"key":"key2022020620441455400_b67","doi-asserted-by":"crossref","unstructured":"Perillo, S. (2008), \u201cConstructing participation practice: an ANT account\u201d, Qualitative Research in Organizations and Management: An International Journal, Vol. 3 No. 3, pp. 215\u201030.","DOI":"10.1108\/17465640810920296"},{"key":"key2022020620441455400_b68","doi-asserted-by":"crossref","unstructured":"Pinsker, R. and Li, S. (2008), \u201cCosts and benefits of XBRL adoption: early evidence\u201d, Communications of the ACM, Vol. 51 No. 3, pp. 47\u201050.","DOI":"10.1145\/1325555.1325565"},{"key":"key2022020620441455400_b69","unstructured":"Pyman, T. (2004), \u201cXBRL ready or not\u201d, Charter, Vol. 75 No. 3, pp. 54\u20105."},{"key":"key2022020620441455400_b70","unstructured":"Pyman, T. and Gibson, E. (2003), \u201cWhat the hell is XBRL\u201d, Charter, August, pp. 52\u20103."},{"key":"key2022020620441455400_b71","unstructured":"Ramiller, N.C. (2005), \u201cApplying the sociology of translation to a system project in a lagging enterprise\u201d, Journal of Information Technology Theory and Application, Vol. 7 No. 1, pp. 51\u201076."},{"key":"key2022020620441455400_b72","doi-asserted-by":"crossref","unstructured":"Ramiller, N.C. (2007), \u201cConstructing safety: system designs, system effects, and the play of heterogeneous interests in a behavioral health care setting\u201d, International Journal of Medical Informatics, Vol. 76S No. 1, pp. S196\u2010S204.","DOI":"10.1016\/j.ijmedinf.2006.05.025"},{"key":"key2022020620441455400_b73","unstructured":"Regulation Taskforce (2006), Rethinking Regulation: Report of the Taskforce on Reducing Regulatory Burdens on Business, Commonwealth of Australia, Australian Capital Territory."},{"key":"key2022020620441455400_b74","doi-asserted-by":"crossref","unstructured":"Richards, J. and Tower, G. (2004), \u201cProgress on XBRL from an Australian perspective\u201d, Australian Accounting Review, Vol. 14 No. 1, pp. 81\u20108.","DOI":"10.1111\/j.1835-2561.2004.tb00286.x"},{"key":"key2022020620441455400_b76","doi-asserted-by":"crossref","unstructured":"Rodon, J., Ramis\u2010Pujol, J. and Christiaanse, E. (2007), \u201cA process\u2010stakeholder analysis of B2B industry standardisation\u201d, Journal of Enterprise Information Management, Vol. 20 No. 1, pp. 83\u201095.","DOI":"10.1108\/17410390710717156"},{"key":"key2022020620441455400_b75","doi-asserted-by":"crossref","unstructured":"Rodon, J., Pastor, J.A., Sese, F. and Christiaanse, E. (2008), \u201cUnravelling the dynamics of IOIS implementation: an actor\u2010network study of an IOIS in the seaport of Barcelona\u201d, Journal of Information Technology, Vol. 23, pp. 97\u2010108.","DOI":"10.1057\/palgrave.jit.2000131"},{"key":"key2022020620441455400_b77","unstructured":"Rose, J., Jones, M. and Truex, D. (2005), \u201cSocio\u2010theoretic accounts of IS: the problems of agency\u201d, Scandinavian Journal of Information Systems, Vol. 17 No. 1, pp. 133\u201052."},{"key":"key2022020620441455400_b78","doi-asserted-by":"crossref","unstructured":"Rowlands, B. (2009), \u201cA social actor understanding of the institutional structures at play in information systems development\u201d, Information Technology & People, Vol. 22 No. 1, pp. 51\u201062.","DOI":"10.1108\/09593840910937490"},{"key":"key2022020620441455400_b79","doi-asserted-by":"crossref","unstructured":"Rowley, T.J. (1997), \u201cMoving beyond dyadic ties: a network theory of stakeholder influences\u201d, Academy of Management Review, Vol. 22 No. 4, pp. 887\u2010910.","DOI":"10.5465\/amr.1997.9711022107"},{"key":"key2022020620441455400_b80","unstructured":"SBR (2008a), \u201cWhat is SBR?\u201d, available at: www.sbr.gov.au\/content\/what_is_sbr.htm (accessed 13 October 2008)."},{"key":"key2022020620441455400_b81","unstructured":"SBR (2008b), \u201cSBR program\u201d, available at: www.sbr.gov.au\/content\/downloads\/SBR_Program.pdf (accessed 23 October 2008)."},{"key":"key2022020620441455400_b82","unstructured":"SBR (2008c), \u201cSBR business advisory forum\u201d, available at: www.sbr.gov.au\/content\/downloads\/BAF_Powerpoint.pdf (accessed 28 October 2008)."},{"key":"key2022020620441455400_b83","unstructured":"SBR (2008d), \u201cSoftware developers: participate in design\u201d, available at: www.sbr.gov.au\/content\/information_for_software_developers_participate_in_design.htm (accessed 22 November 2008)."},{"key":"key2022020620441455400_b84","unstructured":"SBR (2008e), \u201cSBR business advisory forum\u201d, available at: www.sbr.gov.au\/content\/standard_business&lowbar;reporting_business_advisory_forum.htm (accessed 22 November 2008)."},{"key":"key2022020620441455400_b85","unstructured":"SBR (2008f), \u201cUser testing presentations\u201d, available at: www.sbr.gov.au\/contents\/publications_and_speeches.htm (accessed 22 November 2008)."},{"key":"key2022020620441455400_b86","unstructured":"SBR (2009a), \u201cSBR conference 2009\u201d, available at: www.sbrconference2009.com (accessed 19 September 2009)."},{"key":"key2022020620441455400_b87","unstructured":"SBR (2009b), \u201cSBR taxonomy \u2013 progress update\u201d, available at: www.sbr.gov.au\/content\/progress_update.htm (accessed 23 April 2009)."},{"key":"key2022020620441455400_b88","unstructured":"Scott, W. (2001), Institutions and Organizations, 2nd ed., Sage Publications, Thousand Oaks, CA."},{"key":"key2022020620441455400_b89","unstructured":"Shanks, G., Rouse, A. and Arnott, D. (1993), \u201cA review of approaches to research and scholarship in information systems\u201d, Proceedings of the Fourth Australian Conference in Information Systems in Brisbane, Queensland."},{"key":"key2022020620441455400_b90","doi-asserted-by":"crossref","unstructured":"Smallman, C. (2006), \u201cIn search of relevance: conventional or critical management inquiry\u201d, Management Decision, Vol. 44 No. 6, pp. 771\u201082.","DOI":"10.1108\/00251740610673323"},{"key":"key2022020620441455400_b91","doi-asserted-by":"crossref","unstructured":"Steen, J., Coopmans, C. and Whyte, J. (2006), \u201cStructure or agency? Actor\u2010network theory and strategic organization\u201d, Strategic Organization, Vol. 4 No. 3, pp. 303\u201012.","DOI":"10.1177\/1476127006067033"},{"key":"key2022020620441455400_b92","unstructured":"Strauss, A. and Corbin, J. (1990), Basics of Qualitative Research, Sage Publications, Thousand Oaks, CA."},{"key":"key2022020620441455400_b93","doi-asserted-by":"crossref","unstructured":"Tatnall, A. (2009), \u201cInnovation translation as a research approach to theorising information systems implementation\u201d, International Journal of Networking and Virtual Organizations, Vol. 6 No. 1, pp. 64\u201076.","DOI":"10.1504\/IJNVO.2009.022484"},{"key":"key2022020620441455400_b94","unstructured":"Treasury (2007a), \u201cSBR\/XBRL International Conference 27\u201028 November 2007, Brisbane, Australia\u201d, available at: www.sbrconference.com (accessed 31 October 2008)."},{"key":"key2022020620441455400_b95","doi-asserted-by":"crossref","unstructured":"Troshani, I. and Doolin, B. (2007), \u201cInnovation diffusion: a stakeholder and social network view\u201d, European Journal of Innovation Management, Vol. 10 No. 2, pp. 176\u2010200.","DOI":"10.1108\/14601060710745242"},{"key":"key2022020620441455400_b96","unstructured":"Turner, J. (2005), \u201cXBRL Specification and Guidance Stack (SGS) 1.0. Public Working Draft of 2005\u201005\u201017\u201d, available at: www.xbrl.org\/technical\/SGS\u2010PWD\u20102005\u201005\u201017.htm (accessed 15 December 2008)."},{"key":"key2022020620441455400_b201","doi-asserted-by":"crossref","unstructured":"Wagner, E.L., Galliers, R.D. and Scott, S.V. (2004), \u201cExposing best practices through narrative: the ERP example\u201d, in Kaplan, B., Truex, D.P. III, Wastell, D., Wood\u2010Harper, A.T. and Degross, J.I. (Eds), Information Systems Research: Relevant Theory and Informed Practice, Springer, Manchester, pp. 433\u201050.","DOI":"10.1007\/1-4020-8095-6_24"},{"key":"key2022020620441455400_b97","unstructured":"Walsham, G. (1993), Interpreting Information Systems in Organizations, John Wiley & Sons, Chichester."},{"key":"key2022020620441455400_b98","doi-asserted-by":"crossref","unstructured":"Walsham, G. (1995a), \u201cInterpretive case studies in IS research: nature and method\u201d, European Journal of Information Systems, Vol. 4, pp. 74\u201081.","DOI":"10.1057\/ejis.1995.9"},{"key":"key2022020620441455400_b99","doi-asserted-by":"crossref","unstructured":"Walsham, G. (1995b), \u201cThe emergence of interpretivism in IS research\u201d, Information Systems Research, Vol. 6 No. 4, pp. 376\u201094.","DOI":"10.1287\/isre.6.4.376"},{"key":"key2022020620441455400_b100","doi-asserted-by":"crossref","unstructured":"Walsham, G. (1997), \u201cActor\u2010network and IS research: current status and future prospects\u201d, in Lee, A.S., Liebenau, J. and Degross, J.I. (Eds), Information Systems and Qualitative Research, Chapman & Hall, London, pp. 466\u201080.","DOI":"10.1007\/978-0-387-35309-8_23"},{"key":"key2022020620441455400_b200","doi-asserted-by":"crossref","unstructured":"Walsham, G. and Sahay, S. (1999), \u201cGIS for district\u2010level administration in India: problems and opportunities\u201d, MIS Quarterly, Vol. 23 No. 1, pp. 39\u201065.","DOI":"10.2307\/249409"},{"key":"key2022020620441455400_b101","unstructured":"Weber, R. (2003), \u201cXML, XBRL, and the future of business and business reporting\u201d, in Roohani, S.J. (Ed.), Trust and Data Assurances in Capital Markets: The Role of Technology Solutions, Bryant College, Smithfield, RI."},{"key":"key2022020620441455400_b102","unstructured":"Willis, M. (2005), \u201cXBRL and data standardization: transforming the way CPAs work\u201d, Journal of Accountancy, Vol. 199 No. 3, pp. 80\u20101."},{"key":"key2022020620441455400_b103","doi-asserted-by":"crossref","unstructured":"Winner, L. (1993), \u201cUpon opening the black box and finding it empty: social constructivism and the philosophy of technology\u201d, Science, Technology and Human Values, Vol. 18 No. 3, pp. 362\u201078.","DOI":"10.1177\/016224399301800306"},{"key":"key2022020620441455400_b104","unstructured":"XBRL Australia (2001), Constitution of XBRL Australia Limited (ACN 099 302 342), XBRL Australia Ltd, Victoria."},{"key":"key2022020620441455400_b105","unstructured":"XBRL Australia (2003), \u201cMinutes of a meeting of the XBRL Australia Advisory Board \u2013 8 December 2003\u201d, XBRL Australia Ltd., Victoria."},{"key":"key2022020620441455400_b106","unstructured":"XBRL Australia (2004), \u201cMinutes of a meeting of the XBRL Australia Advisory Board \u2013 25 October 2004\u201d, XBRL Australia Ltd., Victoria."},{"key":"key2022020620441455400_b107","unstructured":"XBRL Australia (2005), \u201cMinutes of a meeting of the XBRL Australia Advisory Board \u2013 28 April 2005\u201d, XBRL Australia Ltd., Victoria."},{"key":"key2022020620441455400_b108","unstructured":"XBRL Australia (2007), \u201cBusiness plan 2008\u20102010\u201d, available at: www.xbrl.org\/au\/XBRL%20Business%20Plan%202008%20to%202010v2.pdf (accessed 18 November 2008)."},{"key":"key2022020620441455400_b109","unstructured":"XBRL Australia (2008a), \u201cMinutes of a meeting of the XBRL Australia Advisory Board \u2013 22 February 2008\u201d, XBRL Australia."},{"key":"key2022020620441455400_b110","unstructured":"XBRL Australia (2008b), \u201cMinutes of a meeting of the XBRL Australia Advisory Board \u2013 15 May 2008\u201d, XBRL Australia."},{"key":"key2022020620441455400_b111","unstructured":"XBRL Australia (2008c), \u201cWelcome to XBRL Australia\u201d, available at: www.xbrl.org\/au\/ (accessed 13 October, 2008)."},{"key":"key2022020620441455400_b112","unstructured":"XBRL Australia (2009), \u201cMinutes of a meeting of the XBRL Australia Advisory Board \u2013 27 March 2009\u201d, XBRL Australia."},{"key":"key2022020620441455400_b113","doi-asserted-by":"crossref","unstructured":"Yoo, Y., Lyytinen, K. and Yang, H. (2005), \u201cThe role of standards in innovation and diffusion of broadband mobile services: the case of South Korea\u201d, Journal of Strategic Information Systems, Vol. 14 No. 3, pp. 323\u201053.","DOI":"10.1016\/j.jsis.2005.07.007"}],"container-title":["Information Technology &amp; People"],"original-title":[],"language":"en","link":[{"URL":"http:\/\/www.emeraldinsight.com\/doi\/full-xml\/10.1108\/09593841011052147","content-type":"unspecified","content-version":"vor","intended-application":"text-mining"},{"URL":"https:\/\/www.emerald.com\/insight\/content\/doi\/10.1108\/09593841011052147\/full\/xml","content-type":"application\/xml","content-version":"vor","intended-application":"text-mining"},{"URL":"https:\/\/www.emerald.com\/insight\/content\/doi\/10.1108\/09593841011052147\/full\/html","content-type":"unspecified","content-version":"vor","intended-application":"similarity-checking"}],"deposited":{"date-parts":[[2025,7,25]],"date-time":"2025-07-25T00:37:03Z","timestamp":1753403823000},"score":1,"resource":{"primary":{"URL":"http:\/\/www.emerald.com\/itp\/article\/23\/2\/136-164\/178998"}},"subtitle":[],"short-title":[],"issued":{"date-parts":[[2010,6,8]]},"references-count":113,"journal-issue":{"issue":"2","published-print":{"date-parts":[[2010,6,8]]}},"alternative-id":["10.1108\/09593841011052147"],"URL":"https:\/\/doi.org\/10.1108\/09593841011052147","relation":{},"ISSN":["0959-3845"],"issn-type":[{"type":"print","value":"0959-3845"}],"subject":[],"published":{"date-parts":[[2010,6,8]]}}}