...Makoto Kuroki Purpose This study aims to investigate whether objective and subjective rationality affects individual voters’ use of accounting information and if such use affects voting behavior. While prior accounting studies assume voter rationality concerning financial performance and political...

... (Doolin and Troshani, 2007). Thus, the higher the level of competition the organisation is experiencing, the higher the possibility that an organisation will adopt accounting information systems technologies such as XBRL. Pressure from organisations' trading partners can also influence technology...