Digitizing Financial Reporting: A Profile of Early Hospitality Industry XBRL Adopters and Implications For the Industry

Authors

Leonard A. Jackson, University of MemphisFollow
Francis Kwansa, University of DelawareFollow

Type of Submission

Refereed Article

Abstract

XBRL has digitized the financial reporting landscape and continues to gain prominence in global financial reporting jurisdictions because of its ability to improve the financial reporting supply chain. This study identifies and develops a profile of early hospitality XBRL adopters and offers implications and suggestions that address the issues of data security, possible reasons for early adoption by some companies and the impact of XBRL on the uniform systems of accounts for the hospitality industry. As such the use of XBRL in the hospitality industry is better understood.

Recommended Citation

Jackson, Leonard A. and Kwansa, Francis (2011) "Digitizing Financial Reporting: A Profile of Early Hospitality Industry XBRL Adopters and Implications For the Industry," Journal of Hospitality Financial Management: Vol. 19: Iss. 1, Article 3.
Available at: https://scholarworks.umass.edu/jhfm/vol19/iss1/3