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

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 inves...

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Main Author:	Muxtorjonovich, Kakhorov Azizjon
Format:	Thesis
Language:	eng eng
Published:	2010
Subjects:	T Technology (General) HG Finance
Online Access:	https://etd.uum.edu.my/2134/1/Kakhorov_Azizjon_Muxtorjonovich.pdf https://etd.uum.edu.my/2134/2/1.Kakhorov_Azizjon_Muxtorjonovich.pdf
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id	my-uum-etd.2134
record_format	uketd_dc
spelling	my-uum-etd.21342013-07-24T12:14:34Z The Awareness and Understanding of XBRL among Accounting and Finance Lecturers in Universiti Utara Malaysia (UUM) 2010-05-06 Muxtorjonovich, Kakhorov Azizjon Ismail, Noor Azizi College of Business (COB) College of Business T Technology (General) HG Finance 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. 2010-05 Thesis https://etd.uum.edu.my/2134/ https://etd.uum.edu.my/2134/1/Kakhorov_Azizjon_Muxtorjonovich.pdf application/pdf eng validuser https://etd.uum.edu.my/2134/2/1.Kakhorov_Azizjon_Muxtorjonovich.pdf application/pdf eng public masters masters Universiti Utara Malaysia
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng
advisor	Ismail, Noor Azizi
topic	T Technology (General) HG Finance
spellingShingle	T Technology (General) HG Finance Muxtorjonovich, Kakhorov Azizjon The Awareness and Understanding of XBRL among Accounting and Finance Lecturers in Universiti Utara Malaysia (UUM)
description	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.
format	Thesis
qualification_name	masters
qualification_level	Master's degree
author	Muxtorjonovich, Kakhorov Azizjon
author_facet	Muxtorjonovich, Kakhorov Azizjon
author_sort	Muxtorjonovich, Kakhorov Azizjon
title	The Awareness and Understanding of XBRL among Accounting and Finance Lecturers in Universiti Utara Malaysia (UUM)
title_short	The Awareness and Understanding of XBRL among Accounting and Finance Lecturers in Universiti Utara Malaysia (UUM)
title_full	The Awareness and Understanding of XBRL among Accounting and Finance Lecturers in Universiti Utara Malaysia (UUM)
title_fullStr	The Awareness and Understanding of XBRL among Accounting and Finance Lecturers in Universiti Utara Malaysia (UUM)
title_full_unstemmed	The Awareness and Understanding of XBRL among Accounting and Finance Lecturers in Universiti Utara Malaysia (UUM)
title_sort	awareness and understanding of xbrl among accounting and finance lecturers in universiti utara malaysia (uum)
granting_institution	Universiti Utara Malaysia
granting_department	College of Business (COB)
publishDate	2010
url	https://etd.uum.edu.my/2134/1/Kakhorov_Azizjon_Muxtorjonovich.pdf https://etd.uum.edu.my/2134/2/1.Kakhorov_Azizjon_Muxtorjonovich.pdf
_version_	1747827272806563840

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

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