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首页> 外文期刊>Journal of information systems >XBRL Diffusion in Social Media: Discourses and Community Learning
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XBRL Diffusion in Social Media: Discourses and Community Learning

机译：XBRL在社交媒体中的扩散：话语和社区学习

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摘要

Multiple discourses are critical in determining the success of information technology (IT) diffusion. Since its inception, such discourses also appear in the extensible Business Reporting Language (XBRL) diffusion sphere. To help explain XBRL diffusion, we explore the discourses relative to XBRL in social media. A case study with text mining and content analysis was conducted to address three research questions covering community discourses, polarity of viewpoint, and learning surrounding XBRL in social media. Our sample data consisted of members' posts and comments in Linkedln XBRL groups over the period 2010 to 2013. Our analysis finds that XBRL discourses in social media have largely revolved around the dissemination of XBRL information to raise awareness among potential adopters (i.e., theorization) and to properly implement XBRL (i.e., translation). Our findings indicate that XBRL's theorization is not in doubt, while XBRL's translation remains challenging. Professionals generally view XBRL positively. Those who view XBRL less favorably are more likely to be skeptical rather than dismissive. We also observe that social media like Linkedln is a relevant channel for communities to learn about XBRL. We discuss the findings and include several insights and implications that may be useful in augmenting the future of XBRL.
机译：多种论述对于确定信息技术（IT）传播的成功至关重要。自成立以来，此类论述也出现在可扩展的业务报告语言（XBRL）传播领域。为了帮助解释XBRL的传播，我们探索了社交媒体中有关XBRL的论述。进行了文本挖掘和内容分析的案例研究，以解决三个研究问题，涉及社区话语，观点的极性以及在社交媒体中学习有关XBRL的知识。我们的样本数据包括2010年至2013年期间Linkedln XBRL组中成员的帖子和评论。我们的分析发现，社交媒体中的XBRL话语主要围绕XBRL信息的传播来提高潜在采用者的认识（即理论化）并正确实施XBRL（即翻译）。我们的发现表明，毫无疑问XBRL的理论化，而XBRL的翻译仍然充满挑战。专业人士通常对XBRL持乐观态度。那些对XBRL不太满意的人更有可能持怀疑态度，而不是轻视。我们还观察到Linkedln之类的社交媒体是社区了解XBRL的重要渠道。我们讨论了这些发现，并提供了一些见解和启示，它们可能对扩大XBRL的未来很有用。

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