The following table and box and whisker plot show a summarization of the scores. N 81 Max 0.82 3rd Quartile 0.57 Median 0.48 1st Quartile 0.41 Min 0.20 Mean 0.49 Mode 0.45 Figure 44: Table with details and box and whisker plot of scores for the total acceptance of XBRL. The following table shows the final scores for the total acceptance of XBRL. Figure 45: Frequency table of the scores at the total acceptance (N=81) The 81 organizations on which the numbers in this chapter are based have already decided to adopt XBRL. However the acceptance of XBRL and the continuous usage of XBRL benefits from a high score on the operationalized factors, because these factors could influence the acceptance of XBRL. With scores around the average there is still enough space for improvement. The tables earlier in this chapter give an overview of all scores by operationalized factor. Especially with the user perspective much improvement is possible, because the scores in that perspective are quite low (below the half of the maximum achievable score). The scores from the information technology are about the half of the maximum score and the organization perspective has the best scores, which are a little above the half of the maximum achievable score. However, as we saw earlier, in these two perspectives improvement is also possible. It will be interesting to see how the developments concerning XBRL will develop over time and what the effects are on the factors, the perspectives and the total acceptance. 6.7 Chapter conclusions In this chapter we looked at the acceptance of XBRL in general and at the acceptance of XBRL specified for the organizational, information system and user concerned acceptance perspective. Based on these results we are able to complete the answer to the main research question. Main research question
The following table and box and whisker plot show a summarization of the scores. N 81 Max 0.82 3rd Quartile 0.57 Median 0.48 1st Quartile 0.41 Min 0.20 Mean 0.49 Mode 0.45 Figure 44: Table with details and box and whisker plot of scores for the total acceptance of XBRL. The following table shows the final scores for the total acceptance of XBRL. Figure 45: Frequency table of the scores at the total acceptance (N=81) The 81 organizations on which the numbers in this chapter are based have already decided to adopt XBRL. However the acceptance of XBRL and the continuous usage of XBRL benefits from a high score on the operationalized factors, because these factors could influence the acceptance of XBRL. With scores around the average there is still enough space for improvement. The tables earlier in this chapter give an overview of all scores by operationalized factor. Especially with the user perspective much improvement is possible, because the scores in that perspective are quite low (below the half of the maximum achievable score). The scores from the information technology are about the half of the maximum score and the organization perspective has the best scores, which are a little above the half of the maximum achievable score. However, as we saw earlier, in these two perspectives improvement is also possible. It will be interesting to see how the developments concerning XBRL will develop over time and what the effects are on the factors, the perspectives and the total acceptance. 6.7 Chapter conclusions In this chapter we looked at the acceptance of XBRL in general and at the acceptance of XBRL specified for the organizational, information system and user concerned acceptance perspective. Based on these results we are able to complete the answer to the main research question. Main research question