The Awareness and Understanding of XBRL among Accounting and Finance Lecturers in Universiti Utara Malaysia (UUM)

• Main Author: Muxtorjonovich, Kakhorov Azizjon
• Format: Thesis
• Language: English; English
• Published: 2010
• Subjects: T Technology (General); HG Finance
• Online Access: http://etd.uum.edu.my/2134/1/Kakhorov_Azizjon_Muxtorjonovich.pdf; http://etd.uum.edu.my/2134/2/1.Kakhorov_Azizjon_Muxtorjonovich.pdf; http://etd.uum.edu.my/2134/

Extensible Business Reporting Language (XBRL) is an important new technology for the electronic communication of business and financial data. XBRL will be more important in the future because of the many advantages it offers. Academic and professional researchers are getting more interested to investigate issue relating to XBRL. However, research results from South Africa, Australia and the USA showed unacceptably low levels of awareness and understanding of XBRL among practitioners. This study examined the levels of awareness and understanding of XBRL among accounting and finance lecturers in Universiti Utara Malaysia (UUM). Findings from the study indicate a low level of XBRL awareness and understanding among accounting and finance lecturers in UUM. Results from the survey show that, while 75% of respondents said "they have heard of XBRL, only 27% of them are fully aware of this technology. Despite that, a majority of the respondents acknowledged the fact that it was necessary for them to investigate issues relating to XBRL in the near future.