{"id":"https://openalex.org/W1999338703","doi":"https://doi.org/10.1108/10222529200800005","title":"An exploratory study of chartered accountants\u2019 awareness and understanding of XBRL","display_name":"An exploratory study of chartered accountants\u2019 awareness and understanding of XBRL","publication_year":2008,"publication_date":"2008-04-01","ids":{"openalex":"https://openalex.org/W1999338703","doi":"https://doi.org/10.1108/10222529200800005","mag":"1999338703"},"language":"en","primary_location":{"id":"doi:10.1108/10222529200800005","doi":"https://doi.org/10.1108/10222529200800005","is_oa":false,"landing_page_url":"https://doi.org/10.1108/10222529200800005","pdf_url":null,"source":{"id":"https://openalex.org/S4210222895","display_name":"Meditari Accountancy Research","issn_l":"1022-2529","issn":["1022-2529","2049-372X","2049-3738"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","dhet","jufo-1","norway-1","poland-140","russia-white-list-1"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Meditari Accountancy Research","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5034926932","display_name":"George Frederick Nel","orcid":"https://orcid.org/0000-0001-5503-9883","observed_orcids":["https://orcid.org/0000-0001-5503-9883"]},"institutions":[{"id":"https://openalex.org/I26092322","display_name":"Stellenbosch University","ror":"https://ror.org/05bk57929","country_code":"ZA","type":"education","lineage":["https://openalex.org/I26092322"]}],"countries":["ZA"],"is_corresponding":false,"raw_author_name":"G.F. Nel","raw_affiliation_strings":["Department of Accountancy, University of Stellenbosch"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accountancy, University of Stellenbosch","institution_ids":["https://openalex.org/I26092322"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5014644456","display_name":"L.P. Steenkamp","orcid":"https://orcid.org/0000-0003-2678-6040","observed_orcids":["https://orcid.org/0000-0003-2678-6040"]},"institutions":[{"id":"https://openalex.org/I26092322","display_name":"Stellenbosch University","ror":"https://ror.org/05bk57929","country_code":"ZA","type":"education","lineage":["https://openalex.org/I26092322"]}],"countries":["ZA"],"is_corresponding":false,"raw_author_name":"L.P. Steenkamp","raw_affiliation_strings":["Department of Accountancy, University of Stellenbosch"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accountancy, University of Stellenbosch","institution_ids":["https://openalex.org/I26092322"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I26092322"],"apc_list":null,"apc_paid":null,"fwci":3.2298,"has_fulltext":false,"cited_by_count":34,"citation_normalized_percentile":{"value":0.9119171,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":98},"biblio":{"volume":"16","issue":"1","first_page":"79","last_page":"93"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13794","display_name":"Financial Reporting and XBRL","score":1.0,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13794","display_name":"Financial Reporting and XBRL","score":1.0,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.0,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10953","display_name":"E-Government and Public Services","score":0.0,"subfield":{"id":"https://openalex.org/subfields/3320","display_name":"Political Science and International Relations"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/xbrl","display_name":"XBRL","score":0.9959999918937683},{"id":"https://openalex.org/keywords/chartered-accountants","display_name":"chartered accountants","score":0.9459999799728394},{"id":"https://openalex.org/keywords/awareness","display_name":"awareness","score":0.628000020980835},{"id":"https://openalex.org/keywords/understanding","display_name":"understanding","score":0.4090000092983246},{"id":"https://openalex.org/keywords/electronic-financial-reporting","display_name":"electronic financial reporting","score":0.6970000267028809},{"id":"https://openalex.org/keywords/south-africa","display_name":"South Africa","score":0.7900000214576721}],"concepts":[{"id":"https://openalex.org/C2777264242","wikidata":"https://www.wikidata.org/wiki/Q959950","display_name":"XBRL","level":2,"score":0.9949048757553101},{"id":"https://openalex.org/C2779146283","wikidata":"https://www.wikidata.org/wiki/Q5001933","display_name":"Business reporting","level":3,"score":0.9231804609298706},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.8121232986450195},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6635096669197083},{"id":"https://openalex.org/C85973986","wikidata":"https://www.wikidata.org/wiki/Q1091731","display_name":"Exploratory research","level":2,"score":0.5013113021850586},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.08416718244552612},{"id":"https://openalex.org/C19165224","wikidata":"https://www.wikidata.org/wiki/Q23404","display_name":"Anthropology","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1108/10222529200800005","doi":"https://doi.org/10.1108/10222529200800005","is_oa":false,"landing_page_url":"https://doi.org/10.1108/10222529200800005","pdf_url":null,"source":{"id":"https://openalex.org/S4210222895","display_name":"Meditari Accountancy Research","issn_l":"1022-2529","issn":["1022-2529","2049-372X","2049-3738"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","dhet","jufo-1","norway-1","poland-140","russia-white-list-1"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Meditari Accountancy Research","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[{"id":"https://openalex.org/study-designs/observational-study","display_name":"Observational Study"}],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":15,"referenced_works":["https://openalex.org/W208058928","https://openalex.org/W754388614","https://openalex.org/W1483939955","https://openalex.org/W1605815656","https://openalex.org/W1669974113","https://openalex.org/W1910761253","https://openalex.org/W1966540427","https://openalex.org/W1972552323","https://openalex.org/W2021668679","https://openalex.org/W2052781236","https://openalex.org/W2068083767","https://openalex.org/W2086384857","https://openalex.org/W2151488976","https://openalex.org/W2153875459","https://openalex.org/W2160103278"],"related_works":["https://openalex.org/W112325843","https://openalex.org/W2117786560","https://openalex.org/W2185053505","https://openalex.org/W2951009352","https://openalex.org/W4404004449","https://openalex.org/W2188280183","https://openalex.org/W2461171681","https://openalex.org/W2039996679","https://openalex.org/W2413284194","https://openalex.org/W4293064259"],"abstract_inverted_index":{"eXtensible":[0],"Business":[1],"Reporting":[2],"Language":[3],"(XBRL)":[4],"is":[5],"an":[6],"important":[7],"new":[8],"technology":[9],"for":[10,106],"the":[11,33,50,72,95,100,116,121],"electronic":[12],"communication":[13],"of":[14,39,43,52,56,74,83,92,97,118],"business":[15],"and":[16,32,41,54,85],"financial":[17],"data":[18],"and,":[19],"by":[20],"implication,":[21],"relevant":[22],"to,":[23],"inter":[24],"alia,":[25],"chartered":[26,66,75],"accountants.":[27,67],"Because":[28],"research":[29,45],"in":[30,58,77,111,120],"Australia":[31],"USA":[34],"showed":[35,70],"unacceptably":[36],"low":[37],"levels":[38,51],"awareness":[40,53],"understanding":[42,55],"XBRL,":[44],"was":[46,63,104],"conducted":[47],"to":[48,65,114],"determine":[49],"XBRL":[57,84,119],"South":[59,78],"Africa.":[60],"The":[61,68],"study":[62],"limited":[64],"results":[69],"that":[71,102],"majority":[73,96],"accountants":[76],"Africa":[79],"are":[80],"currently":[81],"unaware":[82],"few":[86],"fully":[87],"understand":[88],"it.":[89],"In":[90],"spite":[91],"these":[93],"findings,":[94],"respondents":[98],"acknowledged":[99],"fact":[101],"it":[103],"necessary":[105],"either":[107],"them":[108],"or":[109],"someone":[110],"their":[112],"organisation":[113],"investigate":[115],"matter":[117],"near":[122],"future.":[123]},"counts_by_year":[{"year":2023,"cited_by_count":1},{"year":2022,"cited_by_count":1},{"year":2021,"cited_by_count":4},{"year":2020,"cited_by_count":4},{"year":2019,"cited_by_count":2},{"year":2017,"cited_by_count":2},{"year":2016,"cited_by_count":3},{"year":2015,"cited_by_count":2},{"year":2014,"cited_by_count":3},{"year":2013,"cited_by_count":4},{"year":2012,"cited_by_count":3}],"updated_date":"2026-10-12T09:40:04.860316","created_date":"2016-06-24T00:00:00"}
