Advanced search
Publication Cover
European Journal of Information Systems Volume 22, 2013 - Issue 3
Submit an article Journal homepage
385
Views
25
CrossRef citations to date
0
Altmetric
Research Article

Digital business reporting standards: mapping the battle in France

Véronique GuillouxLEMNA, UPECFranceView further author information
,
Joanne LockeBirmingham Business School, University of BirminghamU.K.Correspondence[email protected]
View further author information
&
Alan LoweAston Business School, Aston UniversityU.K.View further author information
Pages 257-277 | Received 12 Jan 2010, Accepted 20 Jan 2012, Published online: 19 Dec 2017

Citations (25)

Keep up to date with the latest research on this topic with citation updates for this article.

Subscribe to citation updates

Read on this site (2)

N. Rowbottom & J. Locke. (2016) The emergence of <IR>. Accounting and Business Research 46:1, pages 83-115.
Read now
Indrit Troshani, Lee D. Parker & Andy Lymer. (2015) Institutionalising XBRL for financial reporting: resorting to regulation. Accounting and Business Research 45:2, pages 196-228.
Read now

Articles from other publishers (23)

Michael Adelowotan. 2024. Digital Transformation in South Africa. Digital Transformation in South Africa 137 150 .
Jun Xia, Fiona Kun Yao, Xiaoli Yin, Xinran Wang & Zhouyu Lin. (2023) How Do Political and Nonpolitical Ties Affect Corporate Regulatory Participation? A Regulatory Capture Perspective. Business & Society.
Crossref
Tobias Wulfert, Robert Woroch, Gero Strobel, Sarah Seufert & Frederik Möller. (2022) Developing design principles to standardize e-commerce ecosystems. Electronic Markets 32:4, pages 1813-1842.
Crossref
Yanchao Rao & Ken Huijin Guo. (2021) Does XBRL help improve data processing efficiency?. International Journal of Accounting & Information Management 30:1, pages 47-60.
Crossref
Charumathi Balakrishnan & Habeebu Rahman. 2022. Digitalization and the Future of Financial Services. Digitalization and the Future of Financial Services 181 200 .
Indrit Troshani & Nick Rowbottom. (2021) Digital Corporate Reporting: Research Developments and Implications. Australian Accounting Review 31:3, pages 213-232.
Crossref
Jessica Lichy & Margot Racat. (2021) Tracing Digital Fragmentation at the User Level: Gen Y & Gen Z from a European PerspectiveTracer la fragmentation numérique au niveau de l’utilisateur : la génération Y et la génération Z dans une perspective européenneRastreando la fragmentación digital a nivel de usuario: La Generación Y y la Generación Z desde una perspectiva europea. Management international 25:spécial, pages 124.
Crossref
Mohammed Banu Ali. 2021. Fostering Communication and Learning With Underutilized Technologies in Higher Education. Fostering Communication and Learning With Underutilized Technologies in Higher Education 1 20 .
Yuan George Shan & Indrit Troshani. (2020) Digital corporate reporting and value relevance: evidence from the US and Japan. International Journal of Managerial Finance 17:2, pages 256-281.
Crossref
Josianne Marsan, Kevin Daniel André Carillo & Bogdan Negoita. (2019) Entrepreneurial actions and the legitimation of free/open source software services. Journal of Information Technology 35:2, pages 143-160.
Crossref
Alan Lowe, Yesh Nama & Alexandru Preda. (2020) A research agenda for problematising profit and profitability. Accounting, Auditing & Accountability Journal 33:4, pages 681-698.
Crossref
Rania Mousa & Robert Pinsker. (2020) A case study of XBRL implementation and development at the Federal Deposit Insurance Corporation (FDIC). Qualitative Research in Accounting & Management 17:2, pages 263-291.
Crossref
Esra'a Alkhatib, Hannu Ojala & Jill Collis. (2019) Determinants of the voluntary adoption of digital reporting by small private companies to Companies House: Evidence from the UK. International Journal of Accounting Information Systems 34, pages 100421.
Crossref
Arif Perdana, Alastair Robb & Fiona Rohde. (2019) Textual and contextual analysis of professionals’ discourses on XBRL data and information quality. International Journal of Accounting & Information Management 27:3, pages 492-511.
Crossref
Indrit Troshani, Marijn Janssen, Andy Lymer & Lee D. Parker. (2018) Digital transformation of business-to-government reporting: An institutional work perspective. International Journal of Accounting Information Systems 31, pages 17-36.
Crossref
Indrit Troshani, Joanne Locke & Nick Rowbottom. (2018) Transformation of accounting through digital standardisation. Accounting, Auditing & Accountability Journal 32:1, pages 133-162.
Crossref
M. Faheem, S.B.H. Shah, R.A. Butt, B. Raza, M. Anwar, M.W. Ashraf, Md.A. Ngadi & V.C. Gungor. (2018) Smart grid communication and information technologies in the perspective of Industry 4.0: Opportunities and challenges. Computer Science Review 30, pages 1-30.
Crossref
Daniel Neuß, Samuel Pfister & Axel Winkelmann. (2017) Standardisierung und unternehmensspezifische Varianten – Wie groß sind die Unterschiede wirklich?Standardization and Company-specific Variants—How big are the Differences?. HMD Praxis der Wirtschaftsinformatik 55:1, pages 62-75.
Crossref
Ingrid Jeacle. (2017) The popular pursuit of DIY: Exploring the role of calculative technologies in an actor network. Management Accounting Research 35, pages 99-109.
Crossref
Chunhui Liu, Xin (Robert) Luo & Fu Lee Wang. (2017) An empirical investigation on the impact of XBRL adoption on information asymmetry: Evidence from Europe. Decision Support Systems 93, pages 42-50.
Crossref
Monika Kovarova-Simecek & Tassilo Pellegrini. 2017. Conference Proceedings Trends in Business Communication 2016. Conference Proceedings Trends in Business Communication 2016 49 65 .
Joe O'Mahoney. (2016) Archetypes of Translation: Recommendations for Dialogue. International Journal of Management Reviews 18:3, pages 333-350.
Crossref
Frantz Rowe & Dov Te’eni. 2014. Innovation and IT in an International Context. Innovation and IT in an International Context 268 273 .

Reprints and Corporate Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

To request a reprint or corporate permissions for this article, please click on the relevant link below:

Order Reprints Request Corporate Permissions

Academic Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

Obtain permissions instantly via Rightslink by clicking on the button below:

Request Academic Permissions

If you are unable to obtain permissions via Rightslink, please complete and submit this Permissions form. For more information, please visit our Permissions help page.

Related research

People also read lists articles that other readers of this article have read.

Recommended articles lists articles that we recommend and is powered by our AI driven recommendation engine.

Cited by lists all citing articles based on Crossref citations.
Articles with the Crossref icon will open in a new tab.