امکان‌سنجی بکارگیری زبان گزارشگری تجاری توسعه‌پذیر در سازمان امور مالیاتی کشور

باباجانی، جعفر. (1392). عوامل و محرک های تحول در نظام پاسخگویی مالی و عملیاتی بخش عمومی ایران. مطالعات تجربی حسابداری مالی. شماره 37. 37-1.

باباجانی، جعفر و مژگان محرمی. (1396). تعیین شاخص‌های ارزیابی عملکرد مالی وقابلیت‌های سیستم حسابداری جهت ایفای مسئولیت پاسخگویی مالی در شهرداری تهران. مطالعات تجربی حسابداری مالی. شماره 55. 30-1.

حبیبی، آرش، صدیقه ایزدیار و اعظم سرافرازی. (1393). تصمیم­گیری­های چند معیاره فازی. چاپ اول. انتشارات کتیبه گیل

سازمان امور مالیاتی کشور. نگاهی به طرح جامع مالیاتی(1390) طرح جامع مالیاتی، دفتر مدیریت تغییر

عبدالهی، علی و کمال­الدین یعقوبی رفیع. (1393). نگاهی جامع به زبان گزارشگری تجاری توسعه­پذیر. تهران: انتشارات بورس وابسته به شرکت اطلاع­رسانی و خدمات بورس

عسکری، علی. (1392). کالبد شکافی اصلاح نظام مالیاتی کشور: چالش ها، برنامه ها و عملکرد نظام مالیاتی. فصلنامه سیاست­های مالی و اقتصادی. 2. 85- 120.

نظری، علیرضا و ایمان فدایی. (1392) آسیب شناسی نظام مالیاتی ایران. فصلنامه سیاست­های مالی و اقتصادی. 4. 95- 110

Azam, M.(2012) Intention to adopt standard business reporting in Australia: an application of the technology-organization-environment framework.

Azam, S., & Taylor, D. (2011). Adopting standard business reporting (SBR) in Australia: Are CFOs persuaded by technology attributes. Critical Perspectives on Accounting. Florida, USA.

Baldridge, J. V., & Burnham, R. A. (1975). Organizational innovation: Individual, organizational, and environmental impacts. Administrative science quarterly, 165-176.

Bame-Aldred, C. W., Cullen, J. B., Martin, K. D., & Parboteeah, K. P. (2013). National culture and firm-level tax evasion. Journal of Business Research, 66(3), 390-396.

Berg, B. L., and H. Lune. (2012). Qualitative research methods for the social sciences. 8th ed. Boston, Massachusetts, USA: Pearson.

Birt, J. L., Muthusamy, K., & Bir, P.(2017). XBRL and the qualitative characteristics of useful financial information. Accounting Research Journal, 30(01), 107-126.

Bonner, S. E. (1999). Judgment and decision-making research in accounting. Accounting Horizons, 13(4), 385-398.

Cheng, C. H., & Lin, Y.(2002). Evaluating the best main battle tank using fuzzy decision theory with linguistic criteria evaluation. European journal of operational research, 142(1), 174-186.

Chwelos, P., Benbasat, I., & Dexter, A. S. (2000). Empirical Test ofan EDI Adoption Model. Graduate School ofManagement, California.

Claycomb, C., Iyer, K., & Germain, R. (2005). Predicting the level of B2B e-commerce in industrial organizations. Industrial Marketing Management, 34(3), 221-234.

Creswell, J. W. (2007). Qualitative inquiry and research design: Choosing among five approaches (ed.). US: Sage.

Daugherty, P. J., Germain, R., & Droge, C. (1995). Predicting EDI technology adoption in logistics management: the influence of context and structure. Logistics and Transportation Review, 31(4) ,309.

David, J. (2016). The Non-Adoption of XBRL by Professional and Government Organisations in New Zealand and its Implications for Stakeholders. Phd thesis.

Dedrick, J., & West, J. (2003, December). Why firms adopt open source platforms: a grounded theory of innovation and standards adoption. In Proceedings of the workshop on standard making: A critical research frontier for information systems (pp. 236-257). Seattle, WA.

Doolin, B., Troshani, I. (2007). Organizational adoption of XBRL. Electron. Mark. 17(3), 199–209.

Francis, J. J., Johnston, M., Robertson, C., Glidewell, L., Entwistle, V., Eccles, M. P., & Grimshaw, J. M. (2010). What is an adequate sample size? Operationalising data saturation for theory-based interview studies. Psychology and Health, 25(10), 1229-1245.

Grandon, E. E., & Pearson, J. M. (2004). Electronic commerce adoption: an empirical study of small and medium US businesses. Information & management, 42(1), 197-216.

Grover, V. (1993). An empirically derived model for the adoption of customer‐based interorganizational systems. Decision sciences, 24 (3), 603-640.

Hanlon, M., & Heitzman, S. (2010). A review of tax research. Journal of Accounting and Economics, 50(2-3), 127-178.

Henderson, D., Sheetz, S. D., & Trinkle, B. S. (2012). The determinants of inter-organizational and internal in-house adoption of XBRL: A structural equation model. International Journal of Accounting Information Systems, 13(2), 109-140.

Hossain, M. E. (2012). "An investigation on tourism consumers' choice behavior towards tour destination loyalty." PhD, Marketing, Curtin University.

Huang, Z., Janz, B. D., & Frolick, M. N. (2008). A comprehensive examination of Internet-EDI adoption. Information Systems Management, 25(3), 273-286.

Iacovou, C. L., Benbasat, I., & Dexter, A. S. (1995). Electronic data interchange and small organizations: Adoption and impact of technology. MIS quarterly, 465-485.

Lee, J. N. (2001). The impact of knowledge sharing, organizational capability and partnership quality on IS outsourcing success. Information & Management, 38(5), 323-335.

Lippert, S. K., & Govindarajulu, C. (2015). Technological, organizational, and environmental antecedents to web services adoption. Communications of the IIMA, 6(1), 14.

Mandilas, A., Maditinos, D., Pipiliagkopoulos, M., & Passaportis, A. (2009). A Cross Country Assessment of the Determinants of the XBRL Adoption. Paper presented at the 7th Annual Conference Hellenic Finance and Accounting Association, University of Macedonia, Thessaloniki.

Mata, F. J., Fuerst, W. L., & Barney, J. B. (1995). Information technology and sustained competitive advantage: A resource-based analysis. MIS quarterly, 487-505.

McGowan,M.K. & Madey, G. R.(1998) Adoption and implementation of electronic data interchange. Information systems innovation and diffusion: Issues and directions, 116-140.

Mousa, R. (2011). E-government adoption process: XBRL adoption in HM revenue and customs and companies house (Doctoral dissertation, University of Birmingham).

O'callaghan, R., Kaufmann, P.J. & Konsynski, B. R. (1992). Adoption correlates and share effects of electronic data interchange systems in marketing channels. The journal of marketing, 45-56.

Premkumar,G.,Ramamurthy,K.,&Nilakanta, S.(1994). Implementation of electronic data interchange: an innovation diffusion perspective, Journal of Management Information Systems, 11(2), 157-186.

Powell, C. (2003). The Delphi technique: myths and realities. Journal of advanced nursing, 41(4) ,376-382.

Ramamurthy, K., Premkumar, G.& Crum, M. R.(1999) Organizational and interorganizational determinants of EDI diffusion and Oorganizational Performance: A Causal Model, Journal of Organizational Computing and Electronic Commerce, 9(4), 253-285.

Robinson, S.,& Kerr, R.(2015). Reflexive conversations: Constructing hermeneutic designs for qualitative management research. British Journal of Management, 26(4), 777-790.

Rogers, E. M. (1983). Diffusion of innovations. New York: The Free Press.

Rogers, E. M.(1995).Diffusion of Innovation. 4th edn, The Free Press, NY, USA.

Sutton, S. G. (2000). The changing face of accounting in an information technology dominated world. International Journal of Accounting Information Systems, 1(1), 1-8.

Teo, H. H., Tan, B., & Wei, K. K. (1995). Innovation diffusion theory as a predictor of adoption intention for financial EDI. ICIS 1995 Proceedings, 14.

Tornatzky, L. G., Fleischer, M., & Chakrabarti, A. K. (1990). Processes of technological innovation. Lexington Books.

Troshani, I., & Rao, S. (2007). Drivers and inhibitors to XBRL adoption: A qualitative approach to build a theory in under-researched areas. International Journal of E-Business Research (IJEBR), 3(4), 98-111.

Wu, C. H., & Fang, W. C. (2011). Combining the Fuzzy Analytic Hierarchy Process and the fuzzy Delphi method for developing critical competences of electronic commerce professional managers. Quality & Quantity, 45(4), 751-768.

Xu, S., Zhu, K., & Gibbs, J. (2004). Global technology, local adoption: A Cross‐Country investigation of internet adoption by companies in the united states and china. Electronic Markets, 14(1), 13-24.

Ye, T., & Gong-min, B. (2007, August). Factors Influencing the Assimilation of E-Commerce for Small-and Medium-Sized Enterprises. In Management Science and Engineering, 2007. ICMSE 2007. International Conference on (pp. 34-39). IEEE.

Zhu, K., & Kraemer, K. L. (2005). Post-adoption variations in usage and value of e-business by organizations: cross-country evidence from the retail industry. Information systems research, 16(1) , 61-84.

Zhu, K., Kraemer, K. L., Gurbaxani, V., & Xu, S. X. (2006). Migration to open-standard interorganizational systems: network effects, switching costs, and path dependency. Mis Quarterly ,515-539.

باباجانی، جعفر. (1392). عوامل و محرک های تحول در نظام پاسخگویی مالی و عملیاتی بخش عمومی ایران. مطالعات تجربی حسابداری مالی. شماره 37. 37-1.

باباجانی، جعفر و مژگان محرمی. (1396). تعیین شاخص‌های ارزیابی عملکرد مالی وقابلیت‌های سیستم حسابداری جهت ایفای مسئولیت پاسخگویی مالی در شهرداری تهران. مطالعات تجربی حسابداری مالی. شماره 55. 30-1.

حبیبی، آرش، صدیقه ایزدیار و اعظم سرافرازی. (1393). تصمیم­گیری­های چند معیاره فازی. چاپ اول. انتشارات کتیبه گیل

سازمان امور مالیاتی کشور. نگاهی به طرح جامع مالیاتی(1390) طرح جامع مالیاتی، دفتر مدیریت تغییر

عبدالهی، علی و کمال­الدین یعقوبی رفیع. (1393). نگاهی جامع به زبان گزارشگری تجاری توسعه­پذیر. تهران: انتشارات بورس وابسته به شرکت اطلاع­رسانی و خدمات بورس

عسکری، علی. (1392). کالبد شکافی اصلاح نظام مالیاتی کشور: چالش ها، برنامه ها و عملکرد نظام مالیاتی. فصلنامه سیاست­های مالی و اقتصادی. 2. 85- 120.

نظری، علیرضا و ایمان فدایی. (1392) آسیب شناسی نظام مالیاتی ایران. فصلنامه سیاست­های مالی و اقتصادی. 4. 95- 110

Azam, M.(2012) Intention to adopt standard business reporting in Australia: an application of the technology-organization-environment framework.

Azam, S., & Taylor, D. (2011). Adopting standard business reporting (SBR) in Australia: Are CFOs persuaded by technology attributes. Critical Perspectives on Accounting. Florida, USA.

Baldridge, J. V., & Burnham, R. A. (1975). Organizational innovation: Individual, organizational, and environmental impacts. Administrative science quarterly, 165-176.

Bame-Aldred, C. W., Cullen, J. B., Martin, K. D., & Parboteeah, K. P. (2013). National culture and firm-level tax evasion. Journal of Business Research, 66(3), 390-396.

Berg, B. L., and H. Lune. (2012). Qualitative research methods for the social sciences. 8th ed. Boston, Massachusetts, USA: Pearson.

Birt, J. L., Muthusamy, K., & Bir, P.(2017). XBRL and the qualitative characteristics of useful financial information. Accounting Research Journal, 30(01), 107-126.

Bonner, S. E. (1999). Judgment and decision-making research in accounting. Accounting Horizons, 13(4), 385-398.

Cheng, C. H., & Lin, Y.(2002). Evaluating the best main battle tank using fuzzy decision theory with linguistic criteria evaluation. European journal of operational research, 142(1), 174-186.

Chwelos, P., Benbasat, I., & Dexter, A. S. (2000). Empirical Test ofan EDI Adoption Model. Graduate School ofManagement, California.

Claycomb, C., Iyer, K., & Germain, R. (2005). Predicting the level of B2B e-commerce in industrial organizations. Industrial Marketing Management, 34(3), 221-234.

Creswell, J. W. (2007). Qualitative inquiry and research design: Choosing among five approaches (ed.). US: Sage.

Daugherty, P. J., Germain, R., & Droge, C. (1995). Predicting EDI technology adoption in logistics management: the influence of context and structure. Logistics and Transportation Review, 31(4) ,309.

David, J. (2016). The Non-Adoption of XBRL by Professional and Government Organisations in New Zealand and its Implications for Stakeholders. Phd thesis.

Dedrick, J., & West, J. (2003, December). Why firms adopt open source platforms: a grounded theory of innovation and standards adoption. In Proceedings of the workshop on standard making: A critical research frontier for information systems (pp. 236-257). Seattle, WA.

Doolin, B., Troshani, I. (2007). Organizational adoption of XBRL. Electron. Mark. 17(3), 199–209.

Francis, J. J., Johnston, M., Robertson, C., Glidewell, L., Entwistle, V., Eccles, M. P., & Grimshaw, J. M. (2010). What is an adequate sample size? Operationalising data saturation for theory-based interview studies. Psychology and Health, 25(10), 1229-1245.

Grandon, E. E., & Pearson, J. M. (2004). Electronic commerce adoption: an empirical study of small and medium US businesses. Information & management, 42(1), 197-216.

Grover, V. (1993). An empirically derived model for the adoption of customer‐based interorganizational systems. Decision sciences, 24 (3), 603-640.

Hanlon, M., & Heitzman, S. (2010). A review of tax research. Journal of Accounting and Economics, 50(2-3), 127-178.

Henderson, D., Sheetz, S. D., & Trinkle, B. S. (2012). The determinants of inter-organizational and internal in-house adoption of XBRL: A structural equation model. International Journal of Accounting Information Systems, 13(2), 109-140.

Hossain, M. E. (2012). "An investigation on tourism consumers' choice behavior towards tour destination loyalty." PhD, Marketing, Curtin University.

Huang, Z., Janz, B. D., & Frolick, M. N. (2008). A comprehensive examination of Internet-EDI adoption. Information Systems Management, 25(3), 273-286.

Iacovou, C. L., Benbasat, I., & Dexter, A. S. (1995). Electronic data interchange and small organizations: Adoption and impact of technology. MIS quarterly, 465-485.

Lee, J. N. (2001). The impact of knowledge sharing, organizational capability and partnership quality on IS outsourcing success. Information & Management, 38(5), 323-335.

Lippert, S. K., & Govindarajulu, C. (2015). Technological, organizational, and environmental antecedents to web services adoption. Communications of the IIMA, 6(1), 14.

Mandilas, A., Maditinos, D., Pipiliagkopoulos, M., & Passaportis, A. (2009). A Cross Country Assessment of the Determinants of the XBRL Adoption. Paper presented at the 7th Annual Conference Hellenic Finance and Accounting Association, University of Macedonia, Thessaloniki.

Mata, F. J., Fuerst, W. L., & Barney, J. B. (1995). Information technology and sustained competitive advantage: A resource-based analysis. MIS quarterly, 487-505.

McGowan,M.K. & Madey, G. R.(1998) Adoption and implementation of electronic data interchange. Information systems innovation and diffusion: Issues and directions, 116-140.

Mousa, R. (2011). E-government adoption process: XBRL adoption in HM revenue and customs and companies house (Doctoral dissertation, University of Birmingham).

O'callaghan, R., Kaufmann, P.J. & Konsynski, B. R. (1992). Adoption correlates and share effects of electronic data interchange systems in marketing channels. The journal of marketing, 45-56.

Premkumar,G.,Ramamurthy,K.,&Nilakanta, S.(1994). Implementation of electronic data interchange: an innovation diffusion perspective, Journal of Management Information Systems, 11(2), 157-186.

Powell, C. (2003). The Delphi technique: myths and realities. Journal of advanced nursing, 41(4) ,376-382.

Ramamurthy, K., Premkumar, G.& Crum, M. R.(1999) Organizational and interorganizational determinants of EDI diffusion and Oorganizational Performance: A Causal Model, Journal of Organizational Computing and Electronic Commerce, 9(4), 253-285.

Robinson, S.,& Kerr, R.(2015). Reflexive conversations: Constructing hermeneutic designs for qualitative management research. British Journal of Management, 26(4), 777-790.

Rogers, E. M. (1983). Diffusion of innovations. New York: The Free Press.

Rogers, E. M.(1995).Diffusion of Innovation. 4th edn, The Free Press, NY, USA.

Sutton, S. G. (2000). The changing face of accounting in an information technology dominated world. International Journal of Accounting Information Systems, 1(1), 1-8.

Teo, H. H., Tan, B., & Wei, K. K. (1995). Innovation diffusion theory as a predictor of adoption intention for financial EDI. ICIS 1995 Proceedings, 14.

Tornatzky, L. G., Fleischer, M., & Chakrabarti, A. K. (1990). Processes of technological innovation. Lexington Books.

Troshani, I., & Rao, S. (2007). Drivers and inhibitors to XBRL adoption: A qualitative approach to build a theory in under-researched areas. International Journal of E-Business Research (IJEBR), 3(4), 98-111.

Wu, C. H., & Fang, W. C. (2011). Combining the Fuzzy Analytic Hierarchy Process and the fuzzy Delphi method for developing critical competences of electronic commerce professional managers. Quality & Quantity, 45(4), 751-768.

Xu, S., Zhu, K., & Gibbs, J. (2004). Global technology, local adoption: A Cross‐Country investigation of internet adoption by companies in the united states and china. Electronic Markets, 14(1), 13-24.

Ye, T., & Gong-min, B. (2007, August). Factors Influencing the Assimilation of E-Commerce for Small-and Medium-Sized Enterprises. In Management Science and Engineering, 2007. ICMSE 2007. International Conference on (pp. 34-39). IEEE.

Zhu, K., & Kraemer, K. L. (2005). Post-adoption variations in usage and value of e-business by organizations: cross-country evidence from the retail industry. Information systems research, 16(1) , 61-84.

Zhu, K., Kraemer, K. L., Gurbaxani, V., & Xu, S. X. (2006). Migration to open-standard interorganizational systems: network effects, switching costs, and path dependency. Mis Quarterly ,515-539.