TY - JOUR T1 - The Perception of XBRL Technology in the Jordanian Context: An Exploratory Study AU - Abed, Suzan Rasmi JO - Research Journal of Applied Sciences VL - 13 IS - 1 SP - 1 EP - 4 PY - 2018 DA - 2001/08/19 SN - 1815-932x DO - rjasci.2018.1.4 UR - https://makhillpublications.co/view-article.php?doi=rjasci.2018.1.4 KW - XBRL KW -professional KW -exploratory KW -Jordan KW -awareness KW -regulatory KW -financial controller AB - The objective of this study is to explore the perspective of Jordanian professionalism whether in public companies or regulatory authorities. In order to achieve the objective, 11 interviews were conducted with managers, financial controller, chartered accountants and partner auditors. The results of the study reveals on low level of awareness and knowledge of XBRL. In spite of this results, the majority of the respondents resist to sue the new technology without understanding of the nature of this language. ER -