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  -