Due to the unique features of the Extensible Business Reporting Language (XBRL), its application to organizations has many benefits. Therefore, the present study tries to identify the appropriate acceptance model of Extensible Business Reporting Language (XBRL) by employees of Iranian National Tax Administration as a prerequisite for its use and application in the organization, by examining the basic acceptance models of new technologies. The tax affairs organization of the country as an executive body of the tax system plays an important role in achieving tax revenues and undoubtedly the adoption and application of advanced technologies, including the Extensible Business Reporting Language (XBRL), improves the performance of its employees and consequently increases revenues Government tax and, consequently, realization of macroeconomic goals. Therefore, it is expected that the staff of Iranian National Tax Administration adopt the eXtensible Business Reporting Language (XBRL) and according to the Technology Acceptance Model (TAM), the main factor in accepting this new technology by employees of Iranian National Tax Administration is perceived usefulness as a result of its positive impact on the qualitative information characteristics.
Abouhamzeh, M., Soleimany Amiri, G., & Abdollahi, A. (2020). Extensible Business Reporting Language (XBRL)
Acceptance Model
In Iranian National Tax Administration. Accounting and Auditing Studies, 9(36), 85-98. doi: 10.22034/iaas.2020.128137
MLA
Mina Abouhamzeh; Gholamreza Soleimany Amiri; Ali Abdollahi. "Extensible Business Reporting Language (XBRL)
Acceptance Model
In Iranian National Tax Administration". Accounting and Auditing Studies, 9, 36, 2020, 85-98. doi: 10.22034/iaas.2020.128137
HARVARD
Abouhamzeh, M., Soleimany Amiri, G., Abdollahi, A. (2020). 'Extensible Business Reporting Language (XBRL)
Acceptance Model
In Iranian National Tax Administration', Accounting and Auditing Studies, 9(36), pp. 85-98. doi: 10.22034/iaas.2020.128137
VANCOUVER
Abouhamzeh, M., Soleimany Amiri, G., Abdollahi, A. Extensible Business Reporting Language (XBRL)
Acceptance Model
In Iranian National Tax Administration. Accounting and Auditing Studies, 2020; 9(36): 85-98. doi: 10.22034/iaas.2020.128137
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