An exploratory study of chartered accountants’ awareness and understanding of XBRL

George Frederick Nel · L.P. Steenkamp

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Financial Reporting and XBRL Accounting Theory and Financial Reporting E-Government and Public Services

Abstract

eXtensible Business Reporting Language (XBRL) is an important new technology for the electronic communication of business and financial data and, by implication, relevant to, inter alia, chartered accountants. Because research in Australia and the USA showed unacceptably low levels of awareness and understanding of XBRL, research was conducted to determine the levels of awareness and understanding of XBRL in South Africa. The study was limited to chartered accountants. The results showed that the majority of chartered accountants in South Africa are currently unaware of XBRL and few fully understand it. In spite of these findings, the majority of respondents acknowledged the fact that it was necessary for either them or someone in their organisation to investigate the matter of XBRL in the near future.

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References

2007Innovation diffusion: a stakeholder and social network view 1996Core Concepts of Accounting Information Systems 2005Core Concepts of Accounting Information Systems 2003XBRL awareness in auditing: a sleeping giant?2009Nonprofessional investors' perceptions of the efficiency and effectiveness of XBRL-enabled financial statement analysis and of firms providing XBRL-formatted information 2004Financial reporting on the internet in South Africa 2004CAP Forum on E‐Business: Compromise or Customize: XBRL's Paradoxical Power 2005Drivers and Inhibitors Impacting Technology Adoption: A Qualitative Investigation into the Australian Experience with XBRL

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2014Students’ perceptions of education for sustainable development in the accounting and business curriculum at a business school in New Zealand 2014The Awareness of the Extensible Business Reporting Language(XBRL) In Malaysia 2015Examining the Adoption of Extensible Business Reporting Language among Public Listed Companies in Malaysia 2021Understanding inhibitors to XBRL adoption: an empirical investigation

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