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Direct linkWulandari, Stepani Sisca; Ali, Syaiful – Accounting Education, 2019
Although the eXtensible Business Reporting Language (XBRL) can improve the utilization of accounting information, the acceptance of this technology has been slower than anticipated. Some studies suggest that education can raise awareness of XBRL, thus improving its adoption in a country. This study describes the perspectives of accounting…
Descriptors: Accounting, Computer Software, Foreign Countries, Technology Integration
Download full textVanLengen, Craig Alan – Information Systems Education Journal, 2010
The Securities and Exchange Commission (SEC) has recently announced a proposal that will require all public companies to report their financial data in Extensible Business Reporting Language (XBRL). XBRL is an extension of Extensible Markup Language (XML). Moving to a standard reporting format makes it easier for organizations to report the…
Descriptors: Programming Languages, Information Dissemination, Data, Accounting
