Investigating the Refusal Factors Pertaining to Companies Accepted in Tehran Negotiable Paper Exchange to Apply the Language of Financial Reporting XBRL

سال انتشار: 1399
محل انتشار: اولین کنفرانس حسابداری و مدیریت
کد COI اختصاصی: CAMCONF01_025
زبان مقاله: انگلیسی
تعداد مشاهده: 500

نویسندگان

Senior Accountant

Department of Accounting, Songhor Branch Islamic Azad University, Songhor, Iran

چکیده

The arrangement and unification of data and the acquisition of quantitative ratios related to the organization’s internal performance and external communications are the most important functions of a financial system. Collection, classification and arrangement of financial data due to all organization parts can be carried out by applying capabilities of an efficient accounting system. Applying Extensible Business Reporting Language (XBRL), the company’s financial system can be directly connected to Internet and the users of accounting data, in all parts of the world and at all times, can refer to the company’s website to see and analyze the financial statements with all recent changes and details. By applying XBRL, the company can save in expenditures and carry out data collection and reporting more efficiently. In addition to recognition of theoretical aspects of the subject, this research has tried to investigate the refusal reasons pertaining to the companies accepted in Tehran negotiable paper exchange to use XBRL, based on opinions of experts of accounting profession. Firstly and based on related literature, variables as lack of awareness about the existence of this language, unpreparedness to apply this language in Iran( regarding technological basis), lack of economic efficiency and finally lack of any necessities to have any revolutions in available reporting methods were identified as effective variables in refusing to apply XBRL by companies. Then, questionnaires have been used to elicit comments of university researchers, tutors and also employed auditors in accounting profession. Student T-Test and SPSS software version 16 have been used to analyze collected data. The result was that lack of awareness about the existence of XBRL, unpreparedness to accept XBRL in Iran and lack of necessities to have such developable reporting language were recognized as the main preventive burdens in applying XBRL while lack of economic efficiency in applying XBRL wasn’t identified as a burden in making use of XBRL

کلیدواژه ها

Financial reporting, XBRL, economic efficiency ,XML

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