This study established and empirically validated a model for predicting factors influencing users' behavioural intentions for using XBRL tools. This study explored the behavioural intention of using XBRL tools from the point of view of users by applying the UTAUT model with the addition of trust and satisfaction. An online survey was conducted by using the modified study model to comply with the research objectives. An online survey of 267 respondents obtained and analysed using structural equation modelling (SEM) and IBM SPSS AMOS. The findings show that trust and satisfaction influenced behavioural intent significantly and positively. In turn, the effort expectancy and performance expectancy had a significant impact on satisfaction. The results showed that in the presence of satisfaction there was no direct effect of effort expectancy and performance expectancy on the behavioural intention to use XBRL tools and the emergence of a direct effect of confidence on the behavioural intention to use XBRL tools. The findings correspond with the previous studies and provide a practical reference for XBRL tool developers and decision-makers involved in developing and using XBRL tools for tagging and analysing financial reporting.

The study challenges the previous literature and assumes the digital vision as a proxy of intention among Technological, Organizational, and Environmental (TOE) factors and investigates the influence of TOE factors on cloud accounting adoption among Small and Medium Enterprises (SMEs). Furthermore, the effect of cloud accounting adoption on the organization's performance as measured by the balanced scorecard was evaluated. The data collection strategy employed an online survey of owners and managers using snowball methodology, in which the survey was automatically introduced to the respondents most likely to find relevant. The data was validated prior to SEM analysis. Seven of eight hypotheses were accepted, including the two hypotheses about the impact of the digital vision on cloud accounting adoption and the hypothesis about the impact of cloud accounting adoption on balanced scorecard-measures organizational performance. Despite the importance of the statistically significant factors in the study model, the digital vision was the most affected by the organizational readiness factor. The findings contribute to the TOE model by challenging the previous literature and assumption of digital vision as a proxy of intention among TOE factors. Future studies should use the TOE framework more caution if the intention is assumed to be a mediating variable.