Table 3: Overview of the results of the organizational Question Unknown Question Negative Negative Positive Positive Positive formulation formulation perspective by operationalized factor. of my of in usage because degree the the 4.2.2 Analysis of to in moment. longer the and high the results by increase a an this other operationalized at involved attention factor XBRL? XBRL(over efficiency means concerning requires above of pay more use XBRL XBRL Involvement of to process of of priority organization the stakeholders concerning costs. internal moment. our lead have organization that of stakeholders in will this lower internal XBRL at your decision-making all expect that, The involvement We Question Does Does Question Are decision-making developments developments? periods) of XBRL? costs Implementation Implementation flexibility of all internal stakeholders is to style a low degree making the the correlated to of of alignment alignment whether an Management model model Decision Resources Resources Goal Goal Factor allocation allocation Factor structure organization has already made a decision moment concerning XBRL longer factor factor decision internal to usage, or not. of in level this over flexibility at (Cramers V = for costs . allocated priority 0.279, df = 698, p costs need making < 0.001). This Operationalized High Operationalized No developments period Time Low Lower stakeholders Involvement means that organizations, in which all internal stakeholders are involved, state more significantly that they have already decided about XBRL usage, than organizations in which not all stakeholders are involved. The most obviously explanation for this correlation is that in the earlier phases of the decision making process probably not all the internal stakeholders are involved, but that they will be involved at the moment that the decision will be actually made. This corresponds with the method that the interviewed organizations use. No significant correlation is found that could imply that the involvement of all stakeholders is correlated to the outcome of the decision. Time allocated to developments and priority of XBRL developments As the overview table shows, 54% of the responders state that their organizations do not spend time on the developments concerning XBRL.
Question formulation Unknown Positive Positive Question formulation Negative Positive Negative Question Are all internal stakeholders involved in the decision-making process concerning the usage of XBRL? Does your organization pay attention to the developments concerning XBRL? Does XBRL have priority above other developments? Question Implementation of XBRL means an increase in my costs at this moment. We expect that the use of XBRL(over longer periods) will lead to more efficiency and because of that, lower costs. Implementation of XBRL requires a high degree of flexibility of our organization at this moment. Factor of the model Decision making structure Resources allocation Resources allocation Factor of the model Goal alignment Goal alignment Management style Operationalized factor Involvement of internal stakeholders in decision making Time allocated to developments High priority level Operationalized factor Low costs at this moment Lower costs over longer period . No need for flexibility Table 3: Overview of the results of the organizational perspective by operationalized factor. 4.2.2 Analysis of the results by operationalized factor Involvement of internal stakeholders in decision-making The involvement of all internal stakeholders is to a low degree correlated to whether an organization has already made a decision concerning XBRL usage, or not. (Cramers V = 0.279, df = 698, p < 0.001). This means that organizations, in which all internal stakeholders are involved, state more significantly that they have already decided about XBRL usage, than organizations in which not all stakeholders are involved. The most obviously explanation for this correlation is that in the earlier phases of the decision making process probably not all the internal stakeholders are involved, but that they will be involved at the moment that the decision will be actually made. This corresponds with the method that the interviewed organizations use. No significant correlation is found that could imply that the involvement of all stakeholders is correlated to the outcome of the decision. Time allocated to developments and priority of XBRL developments As the overview table shows, 54% of the responders state that their organizations do not spend time on the developments concerning XBRL.