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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2010
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| 在线阅读: | 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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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 |