The determinants of eXtensible Business Reporting Language (XBRL) adoption using Technology-Organizational-Environment framework

This study investigates the adoption of eXtensible Business Reporting Language (XBRL) among companies listed on the Muscat Stock Exchange (MSX) through the Technology-Organization-Environment (TOE) framework. Drawing on survey responses from 93 finance professionals, the research examines the influence of six factors—perceived benefits, compatibility, top-management support, change management, regulatory environment, and vendor support—on firms' XBRL adoption intentions. Quantitative analysis using SPSS and AMOS reveals that technological drivers (perceived benefits and compatibility) and organizational enablers (top-management support) exert the strongest positive effects on adoption intentions, while environmental conditions, particularly supportive regulatory climate, demonstrate significant impact. The findings indicate that successful XBRL diffusion in Oman depends on aligning internal readiness with external pressures: firms combining strong leadership commitment and structured change programs with clear regulatory guidance and accessible technical assistance are more likely to leverage XBRL's potential for enhancing reporting accuracy, transparency, and efficiency. The study offers actionable recommendations for practitioners and policymakers, including targeted training initiatives, integration of XBRL into digital transformation agendas, and strengthened IT infrastructure to accelerate widespread adoption and foster a more transparent financial reporting environment in Oman's capital markets.

Al Hajri, S., Al Barwani, T., Al-Hashamiya, M., & Al-Mahmoudi, S. (2026). The determinants of eXtensible Business Reporting Language (XBRL) adoption using Technology-Organizational-Environment framework. Journal of Applied AI and Smart Technologies, 1(1), 1–8.