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

Arif Perdana, Alastair Robb, Fiona Rohde, Jacqueline Birt

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.

Keywords


XBRL; Standard Business Reporting; SBR; IT Adoption

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DOI: http://dx.doi.org/10.3127/ajis.v22i0.1680

License URL: https://creativecommons.org/licenses/by-nc/3.0/au/

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ISSN: Online: 1326-2238 Hard copy: 1449-8618
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