Question Negative Negative Negative Negative Positive Positive Positive formulation my to and longer XBRL for the has to on the CBS it information our for before XBRL-messages XBRL the limited that estimate suitable for of to OTP XBRL. KVK. mainly only to make are years use financial the announcement the opinion of and to are humans. able in at to and tax XBRL. the us for are something KVK) hand XBRL of of information we easy enough number of disadvantages is want to a mean CBS, and usage and easy readable sending information take (BD, fast the yet moment, possible actually still XBRL-Technology not advantages customers organization will this is My Question Our without At The organization. advantages The perform depositing organization. could (instances) receivers term. (OverheidsTransactiePoort) reporting, remain It It of norm ease the quality of relevance model Output Voluntariness Perceived use Result demonstrability Factor Subjective Job Image tasks is XBRL humans of factor use own obligatory by to mean proposed at want if now read estimations for to placement could problem Main Making Operationalized No organization possible Customers organization XBRL Easily advantages Suitable something Table 5: Overview of the results of the user concerned perspective by operationalized factor. 4.4.2 Analysis of the results by operationalized factor Readability by humans The survey results show that 42% is of the opinion that it is not easy enough to make XBRL instances readable for humans. 39% is neutral and 19% disagrees with that opinion. An explanation for this result could be the complexity of the technique. As described in the literature study, XBRL consists of different layers and link bases, which makes it harder to read and to interpret for humans. A software tool could help to make instances human-readable, but could result in extra costs. This could be cost for making changes in processes or for a software tool that is capable of reading XBRL. Creating workarounds to avoid having humans read an instance could also lead to an increase in costs, for example costs to change processes or costs that are bigger due to human errors.
Question formulation Negative Negative Positive Positive Positive Negative Negative Question It is not yet easy enough to make XBRL-messages (instances) readable for humans. The advantages of XBRL are mainly for the receivers (BD, CBS, KVK) and only limited for my organization. At this moment, we are able to estimate the advantages and disadvantages of XBRL on longer term. The XBRL-Technology and the OTP (OverheidsTransactiePoort) are suitable to perform fast and easy tax announcement reporting, sending information to the CBS and depositing information at the KVK. Our customers want us to use XBRL. It will still take a number of years before XBRL could actually mean something for our organization. My organization is of the opinion that it has to remain possible to hand in financial information without the usage of XBRL. Factor of the model Perceived ease of use Job relevance Result demonstrability Output quality Subjective norm Image Voluntariness Operationalized factor Easily to read by humans Main placement of advantages at own organization Making estimations is possible Suitable for proposed tasks Customers want organization to use XBRL XBRL could mean something now No problem if obligatory Table 5: Overview of the results of the user concerned perspective by operationalized factor. 4.4.2 Analysis of the results by operationalized factor Readability by humans The survey results show that 42% is of the opinion that it is not easy enough to make XBRL instances readable for humans. 39% is neutral and 19% disagrees with that opinion. An explanation for this result could be the complexity of the technique. As described in the literature study, XBRL consists of different layers and link bases, which makes it harder to read and to interpret for humans. A software tool could help to make instances human-readable, but could result in extra costs. This could be cost for making changes in processes or for a software tool that is capable of reading XBRL. Creating workarounds to avoid having humans read an instance could also lead to an increase in costs, for example costs to change processes or costs that are bigger due to human errors.