Standard Business Reporting (SBR) Adoption in Australia, Critically Acclaimed, Box Office Flop: Constructivist and Ecological Rationalities in Information Systems (IS) Adoption

Authors

  • Arif Perdana Singapore Institute of Technology http://orcid.org/0000-0002-1260-240X
  • Alastair Robb UQ Business School, University of Queensland
  • Fiona Rohde UQ Business School, University of Queensland TC Beirne School of Law
  • Jacqueline Birt UWA Business School, University of Western Australia

DOI:

https://doi.org/10.3127/ajis.v22i0.1680

Keywords:

XBRL, Standard Business Reporting, SBR, IT Adoption

Abstract

IS enables organizations to improve their productivity, streamline their business processes, and better understand the challenges and opportunities facing their business. These benefits can further accrue to individuals and organizations when they adopt and use the systems. While the benefits of IS are multifarious, IS adoption remains challenging. The far-reaching consequences of IS motivate research examining the antecedents of successful IS adoption both at individual and organizational levels. To examine the complexity of IS adoption, we undertook an interpretive case study of SBR adoption in Australia. We contend that SBR’s context in Australia offers distinctive perspectives on the complexity of IS adoption. We found that IS adoption decisions can be based on both constructivist and ecological rationalities. Our findings can provide insight in improving understanding of the benefits of SBR and have implications for companies, regulators, standard setters, and the accounting profession, more generally.

Author Biography

Arif Perdana, Singapore Institute of Technology

Arif Perdana is an assistant professor at Singapore Institute of Technology. His research interests are in the fields of eXtensible Business Reporting Language (XBRL), distributed ledger technology (DLT), data analytics and data visualization, and IT/IS adoption. His research has been published in the Journal of Information Systems, International Journal of Business Information Systems, Alliance Journal of Business Research. He has presented his research in various conferences including SIG-ASYS Pre-International Conference on Information Systems (ICIS) Workshop on Accounting Information Systems, the 4th Forensic Accounting Teaching and Research Symposium, Pacific Asia Conference on Information Systems (PACIS) 2013, and The 29th World Continuous Auditing & Reporting Symposium.

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Published

2018-08-20

How to Cite

Perdana, A., Robb, A., Rohde, F., & Birt, J. (2018). Standard Business Reporting (SBR) Adoption in Australia, Critically Acclaimed, Box Office Flop: Constructivist and Ecological Rationalities in Information Systems (IS) Adoption. Australasian Journal of Information Systems, 22. https://doi.org/10.3127/ajis.v22i0.1680

Issue

Vol. 22 (2018)

Section

Research Articles

License

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