Purpose This study aims to investigate the awareness of extensible business reporting language (XBRL) and the perception of chartered accountants of India concerning the inhibitors of XBRL adoption, namely, environmental, organizational and innovation factors developed by Troshani and Rao (2007) from Rogers’ innovation diffusion theory. In addition, the analysis also investigated the relationship between the perception of issues regarding XBRL adoption and individual characteristics (training, age, gender and professional experience). Design/methodology/approach A Web-based questionnaire was circulated through e-mail to chartered accountants registered with the Institute of Chartered Accountants India (ICAI) and 233 chartered accountants responded to the questionnaire. The data was analyzed using reliability statistics and multivariate regression analyses. Findings The results indicate that accountants perceived that environmental, organizational and innovational factors were challenging in adopting XBRL. Interestingly, training and experience were significant factors in explaining respondents’ perceptions. Practical implications From a practical panorama, the significance of issues implies that associations such as XBRL International, XBRL India, ICAI and the Ministry of Corporate Affairs should collectively take the appropriate steps to sustain and ameliorate the reliability and adoption of XBRL. Social implications The results can motivate ICAI/Institute of Company Secretaries of India (ICSI) courses to teach academic content about XBRL. Originality/value The present study differs from previous research because it examines the inhibitors in adopting XBRL, namely, environmental, organizational and innovation factors, in an empirical setting. Moreover, to the best of the author’s knowledge, this is the first study to analyze the influence of individual factors on accountants’ perceptions about inhibitors of XBRL adoption.

Nowadays, internet satisfying people with different services related to different fields. The profit, as well as non-profit organization, uses the internet for various business purposes. One of the major is communicated various financial as well as non-financial information on their respective websites. This study is conducted on the top 30 BSE listed public sector companies, to measure the extent of governance disclosure (non-financial information) on their web pages. The disclosure index approach to examine the extent of governance disclosure on the internet was used. The governance index was constructed and broadly categorized into three dimensions, i.e., organization and structure, strategy & Planning and accountability, compliance, philosophy & risk management. The empirical evidence of the study reveals that all the Indian public sector companies have a website, and on average, 67% of companies disclosed some kind of governance information directly on their websites. Further, we found extreme variations in the web disclosure between the three categories, i.e., The Maharatans, The Navratans, and Miniratans. However, the result of Kruskal-Wallis indicates that there is no such significant difference between the three categories. The study provides valuable insights into the Indian economy. It explored that Indian public sector companies use the internet for governance disclosure to some extent, but lacks symmetry in the disclosure. It is because there is no such regulation for web disclosure. Thus, the recommendation of the study highlighted that there must be such a regulated framework for the web disclosure so that stakeholders ensure the transparency and reliability of the information.

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With the rapidly growing demand for corporate information from the external stakeholders, the Internet is a crucial instrument for meeting the required information. The web-based disclosure is an improvised version of the traditional form of disclosure with enhanced technology. In spite of that, web-based disclosure is the most prevalent form of business communication, and the accessibility of corporate information on webpages is a concern area for the organization. Thus, this article is an attempt to study the web accessibility of corporate information disclosed by 100 large BSE listed Indian companies and also to identify the firm determinants that affect the web accessibility of corporate information. The study reveals that the web-accessibility of the company website is increased with company size and company listing age. It also shows that companies with a low market risk have more concerns for the web accessibility of corporate information. The results of the study are helpful for the organizations to make policies for the advancement of web accessibility on the webpages.