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

G.F. Nel (Department of Accountancy, University of Stellenbosch)
L.P. Steenkamp (Department of Accountancy, University of Stellenbosch)

Meditari Accountancy Research

ISSN: 1022-2529

Article publication date: 1 April 2008

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.

Keywords

Citation

Nel, G.F. and Steenkamp, L.P. (2008), "An exploratory study of chartered accountants’ awareness and understanding of XBRL", Meditari Accountancy Research, Vol. 16 No. 1, pp. 79-93. https://doi.org/10.1108/10222529200800005

Publisher

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Emerald Group Publishing Limited

Copyright © 2008, Emerald Group Publishing Limited