{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,3,6]],"date-time":"2026-03-06T14:33:00Z","timestamp":1772807580367,"version":"3.50.1"},"reference-count":101,"publisher":"American Accounting Association","issue":"2","content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":[],"published-print":{"date-parts":[[2015,8,1]]},"abstract":"<jats:title>ABSTRACT<\/jats:title>\n               <jats:p>Multiple discourses are critical in determining the success of information technology (IT) diffusion. Since its inception, such discourses also appear in the eXtensible Business Reporting Language (XBRL) diffusion sphere. To help explain XBRL diffusion, we explore the discourses relative to XBRL in social media. A case study with text mining and content analysis was conducted to address three research questions covering community discourses, polarity of viewpoint, and learning surrounding XBRL in social media. Our sample data consisted of members' posts and comments in LinkedIn XBRL groups over the period 2010 to 2013. Our analysis finds that XBRL discourses in social media have largely revolved around the dissemination of XBRL information to raise awareness among potential adopters (i.e., theorization) and to properly implement XBRL (i.e., translation). Our findings indicate that XBRL's theorization is not in doubt, while XBRL's translation remains challenging. Professionals generally view XBRL positively. Those who view XBRL less favorably are more likely to be skeptical rather than dismissive. We also observe that social media like LinkedIn is a relevant channel for communities to learn about XBRL. We discuss the findings and include several insights and implications that may be useful in augmenting the future of XBRL.<\/jats:p>","DOI":"10.2308\/isys-50996","type":"journal-article","created":{"date-parts":[[2014,12,4]],"date-time":"2014-12-04T20:33:40Z","timestamp":1417725220000},"page":"71-106","source":"Crossref","is-referenced-by-count":16,"title":["XBRL Diffusion in Social Media: Discourses and Community Learning"],"prefix":"10.2308","volume":"29","author":[{"given":"Arif","family":"Perdana","sequence":"first","affiliation":[{"name":"The University of Queensland"},{"name":"Pontianak State Polytechnic"}]},{"given":"Alastair","family":"Robb","sequence":"additional","affiliation":[]},{"given":"Fiona","family":"Rohde","sequence":"additional","affiliation":[{"name":"The University of Queensland"}]}],"member":"1112","published-online":{"date-parts":[[2014,12,1]]},"reference":[{"issue":"3","key":"2024082915311292100_i1558-7959-29-2-71-Abdullah1","doi-asserted-by":"crossref","first-page":"292","DOI":"10.1504\/IJMFA.2009.025057","article-title":"Institutionalization of XBRL in the U.S. and U.K","volume":"1","author":"Abdullah","year":"2009","journal-title":"International Journal of Managerial and Financial Accounting"},{"key":"2024082915311292100_i1558-7959-29-2-71-Agarwal1","doi-asserted-by":"crossref","first-page":"37","DOI":"10.1007\/978-3-642-20392-3_3","article-title":"Collective learning: An integrated use of social media in a learning environment","author":"Agarwal","year":"2011","journal-title":"Social Media Tools and Platforms in Learning Environments"},{"issue":"2","key":"2024082915311292100_i1558-7959-29-2-71-Agarwal2","doi-asserted-by":"crossref","first-page":"277","DOI":"10.1287\/isre.1080.0194","article-title":"Social interactions and the \u201cdigital divide\u201d: Explaining variations in Internet use","volume":"20","author":"Agarwal","year":"2009","journal-title":"Information Systems Research"},{"issue":"4","key":"2024082915311292100_i1558-7959-29-2-71-Alles1","doi-asserted-by":"crossref","first-page":"202","DOI":"10.1016\/j.accinf.2008.06.001","article-title":"Exploiting comparative advantage: A paradigm for value added research in accounting information systems","volume":"9","author":"Alles","year":"2008","journal-title":"International Journal of Accounting Information Systems"},{"key":"2024082915311292100_i1558-7959-29-2-71-Archambault1","doi-asserted-by":"crossref","unstructured":"Archambault, A., and J. Grudin. \n          2012. A longitudinal study of Facebook, LinkedIn, and Twitter use. In Proceedings of the 2012 ACM Annual Conference on Human Factors in Computing Systems, 2741\u20132750, New York, NY.","DOI":"10.1145\/2207676.2208671"},{"issue":"2","key":"2024082915311292100_i1558-7959-29-2-71-Au1","doi-asserted-by":"crossref","first-page":"49","DOI":"10.1080\/07421222.2003.11045764","article-title":"What do you know? 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Conner. \n          2010. The New Social Learning: A Guide to Transforming Organizations through Social Media. 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