An empirical examination of competing theories to explain continuous disclosure technology adoption intentions using XBRL as the example technology

The purpose of this paper is to test competing theories from Pinsker’s (2007) new \nresearch framework in order to provide a better understanding of XBRL (as the continuous \ndisclosure technology example) adoption intentions of managers who have low knowledge of \nXBRL, but work for firms who may adopt. A survey methodology was used with experienced \nbusiness professionals and MBA students. Two of three research propositions were empirically \nsupported. The results indicate that both the technology acceptance model (TAM) and absorptive \ncapacity represent appropriate theories for studying XBRL adoption. However, future related \nTAM research should be conducted either with a modified ‘attitude’ variable or through \neliminating this variable altogether. \nResults provide an empirical validation of part of Pinsker’s (2007) framework. The findings \nadd to the existing practical and academic literature regarding perceived benefits of XBRL \nadoption for firms. The difference in significance between TAM variables represents a unique \nfinding in the TAM literature, which suggests XBRL adoption has significantly different aspects \nthan previous information technology adoption research in general. Future research opportunities \nare explored.