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Drivers and Inhibitors Impacting Technology Adoption: A Qualitative Investigation into the Australian Experience with XBRL

eXtensible Business Reporting Language (XBRL) is an XML-based innovation which has the potential to play an important role in the production and consumption of financial information. In this paper, in-depth interviews are used to explore a range of issues surrounding the adoption of XBRL in Australia. Drivers that promote successful adoption of XBRL are discussed, together with inhibitors that obstruct it. We find that the current members of the XBRL community are waiting for a critical mass of either users or solutions to appear. Combined with other inhibitors and unfulfilled drivers, this has adversely affected XBRL adoption in Australia. While government agencies may play a significant role in breaking this deadlock through making XBRL use mandatory, we identify some important implications associated with this strategy.