Posted: Monday, December 2, 2019

Rania Mousa, Associate Professor of Accounting, has a paper accepted for publication in the Qualitative Research in Accounting and Management, which is one of the top journals specialized in qualitative accounting research. 

The paper is titled, A Case Study of XBRL Implementation and Development at the Federal Deposit Insurance Corporation (FDIC). Using data collected from the FDIC and representatives of the software development and banking industries, the research examines the Extensible Business Reporting Language (XBRL) technology implementation process at the FDIC as part of the larger Federal Financial Institutions Examination Council’s Central Data Repository modernization project. The research incorporates the well-established Diffusion of Innovation Theory and gauges the impact on the FDIC’s stakeholders’ internal organizational processes. It also presents an empirical assessment of the agency’s recent development of Inline XBRL to support the bank examination process, which was never reported in accounting, information systems or public administration literature.

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