Second, it investigates the drivers and inhibitors of the take-up of the SBR initiative by small businesses based on the technology, organization, and environment (TOE) framework. First, it describes in detail the evolution of the SBR initiatives in the UK.
The SBR term is still difficult to understand even by the countries where it has been implemented. The findings also provide specific recommendations to the government agency in charge of SBR to help the further development and adoption of the program.įew studies have comprehensively described Standard Business Reporting (SBR) as a policy-driven initiative based on inline eXtensible Business Reporting Language (iXBRL) aimed at reducing the administrative burden of statutory business reporting. The discussions in this paper provide useful information to managers and accountants on how the SBR components work together. In the environmental perspective, there is an increasing pressure for SBR adoption but the external support to help businesses appears to be insufficient. The most salient issue in the organizational perspective is the lack of awareness and expertise on SBR and XBRL among business managers and accountants. The quality of SBR reports has hardly been mentioned or discussed but it is an important factor for the long term success of the SBR. In the context of the technological perspective in the TOE framework, perceived costs is an obstacle to SBR adoption as insufficient information is available. Moreover, enhancing trialability and observability can help promote SBR. Compatibility does not appear to be a problem to businesses but complexity potentially is an issue. Results show that the most relevant factor in the DOI model is relative advantage. Second, it examines the issue of SBR adoption in Australia using the diffusion of innovation (DOI) model and the technology, organization, and environment (TOE) framework. First, it describes in detail the different components of SBR and provides a clear overview of how the components work together. To date, general awareness or knowledge of the program is limited and the adoption rate by businesses is far below the government's expectations.
This initiative commenced in 2010 and is based on an international reporting language, eXtensible Business Reporting Language (XBRL).
Standard Business Reporting (SBR) is an Australian government initiative aimed at enhancing business productivity by reducing compliance costs.
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