Evaluation of Factors Affecting Adoption of XBRL in the National Iranian Oil Company and its Subsidiary Companies

The present study aims to investigate the factors affecting the adoption of XBRL in the National Iranian Oil Company and its subsidiary companies. For this purpose, 141 employees of the finances of National Iranian Oil Company and its subsidiary companies participated in this study. The respondents filled out their relationship at work, perceived complexity, compatibility, perceived software quality, software experience, organizational support, perceived usefulness and ease of use of XBRL responded.
To analyze the data, the model was used path analysis with LISREL software. The results showed that variables perceived ease of use and perceived usefulness of the use of XBRL is positive and significant. The results showed that variables perceived ease of use and perceived usefulness of the use of XBRL is positive and significant. Direct effect on perceived usefulness, perceived ease of use is significant and positive. The direct impact of variables, organizational support, software quality, software experience and compatibility on perceived ease of perceived positive and significant. Direct effect on perceived usefulness, perceived compatibility of career and relationship variables is positive and significant. But a significant negative impact on perceived usefulness is variable and job complexity. In general, findings regarding the role of job , perceived complexity , compatibility , perceived software quality , software experience , organizational support , perceived usefulness and ease of use XBRL to emphasize this location.