Abstract:A minha família, pelo apoio, incentivo e alegria. O XBRL, desde a sua criação em 1998, vem sendo discutido como uma evolução tecnológica para auxiliar na análise e tratamento das informações contábeis e financeiras. Entretanto, essa nova tecnologia não foi completamente incorporada por todos os reguladores nacionais, preparadores e usuários da informação. Desta forma, o objetivo principal desse trabalho consistiu em investigar os obstáculos do processo de implementação do XBRL no Brasil, utilizando como base a… Show more
“…China started a program of non-mandatory adoption of the XBRL language in 2003 and was one of the first countries to require, on an obligatory basis, the generation and communication of financial information in XBRL (Beerbaum, 2015). , 11(2), p. 1-40, e24011, Mayo/Aug. In 2005, in an effort to increase the accuracy and quality of financial information, as well as to reduce the cost of these reports, the Securities and Exchange Commission (SEC) started the Voluntary Presentation Program for XBRL, incentivizing US companies to use the technology (Farias, 2014).…”
Section: The Geographical Diffusion Of the Xbrl Languagementioning
Objective of the study: the general objective of this paper was to verify what the perceived benefits and difficulties are in using the XBRL language to communicate financial information to the market.
Methodology: To achieve this general objective, we prepared a survey and we used descriptive and multivariate statistics to analyses the data.
Originality: There are few articles that research the Brazilian reality about the adoption of the XBRL language. In addition to having respondents who are users and know the language, we asked about the perception of users and preparers about the benefits of financial information that had the characteristics of files in XBRL.
Main results: It was concluded that the preparation of and interaction with XBRL files are not easy and the use of XBRL does not reduce file preparation errors. The costs of preparing XBRL files are no higher than for other file types. Thus, any possible adoption of the XBRL language in Brazil would not mean a significant cost increase for companies after the learning period. The perception of transparency in relation to the company increases, which can improve its image and contribute to a reduction in informational asymmetry.
Theoretical contributions: The work corroborates the determinants of innovation adoption, according to TRA, TAM and Diffusion of Innovation (Rogers). In addition, it confirms the perception of benefits pointed out in the literature by users and preparers of financial information.
Social / management contributions: The work contributes to the discussion of the adoption of practical aspects by regulatory bodies to increase the transparency of companies in Brazil.
“…China started a program of non-mandatory adoption of the XBRL language in 2003 and was one of the first countries to require, on an obligatory basis, the generation and communication of financial information in XBRL (Beerbaum, 2015). , 11(2), p. 1-40, e24011, Mayo/Aug. In 2005, in an effort to increase the accuracy and quality of financial information, as well as to reduce the cost of these reports, the Securities and Exchange Commission (SEC) started the Voluntary Presentation Program for XBRL, incentivizing US companies to use the technology (Farias, 2014).…”
Section: The Geographical Diffusion Of the Xbrl Languagementioning
Objective of the study: the general objective of this paper was to verify what the perceived benefits and difficulties are in using the XBRL language to communicate financial information to the market.
Methodology: To achieve this general objective, we prepared a survey and we used descriptive and multivariate statistics to analyses the data.
Originality: There are few articles that research the Brazilian reality about the adoption of the XBRL language. In addition to having respondents who are users and know the language, we asked about the perception of users and preparers about the benefits of financial information that had the characteristics of files in XBRL.
Main results: It was concluded that the preparation of and interaction with XBRL files are not easy and the use of XBRL does not reduce file preparation errors. The costs of preparing XBRL files are no higher than for other file types. Thus, any possible adoption of the XBRL language in Brazil would not mean a significant cost increase for companies after the learning period. The perception of transparency in relation to the company increases, which can improve its image and contribute to a reduction in informational asymmetry.
Theoretical contributions: The work corroborates the determinants of innovation adoption, according to TRA, TAM and Diffusion of Innovation (Rogers). In addition, it confirms the perception of benefits pointed out in the literature by users and preparers of financial information.
Social / management contributions: The work contributes to the discussion of the adoption of practical aspects by regulatory bodies to increase the transparency of companies in Brazil.
“…Nos últimos anos, estudos foram realizados para avaliar a implementação do XBRL no Brasil, inclusive, fazendo comparações dos estudos nacionais e internacionais e até adentrando no uso de linguagem XBRL na gestão pública (Riccio, Sakata, Moreira e Quoriam, 2006;Mauss, Bleil e Vanti, 2009;Flores, Corrê e Vanti, 2011;Rossi & Schmidt, 2011;Geron, Bittencourt e Riccio, 2013;Teixeira, Zambon, Zorzo, Reis e Lucchese 2014;Farias, 2014;Segundo e Manzoni, 2015e Zanotta, Souza, Velho, 2014e Guaiana, 2017) Nos itens 5 e 6 deste artigo discorreremos sobre o status atual do projeto do XBRL no Brasil, bem como óbices identificados e sugestões que buscam garantir a sua implantação.…”
Section: Implementação Do Xbrl No Brasilunclassified
Gerenciamento de recursos de informação. 2. Sistemas de informação gerencial. 3. Tecnologia da informação. I. Machado, William Kaspchak. II. Série. CDD 658.4 Elaborado por Maurício Amormino Júnior -CRB6/2422 O conteúdo dos artigos e seus dados em sua forma, correção e confiabilidade são de responsabilidade exclusiva dos autores.2019 Permitido o download da obra e o compartilhamento desde que sejam atribuídos créditos aos autores, mas sem a possibilidade de alterá-la de nenhuma forma ou utilizá-la para fins comerciais.
“…Em 2005, a Securities and Exchange Commission (SEC), em um esforço para aumentar a precisão e qualidade das informações financeiros, além de reduzir o custo desses relatórios, iniciou seu Programa de Apresentação Voluntária para XBRL, incentivando as companhias norte-americanas a utilizar a tecnologia (Farias, 2014).…”
Section: A Difusão Geográfica Da Linguagem Xbrlunclassified
“…No Brasil, de acordo com Farias (2014), o principal desafio na implementação da linguagem XBRL é a mudança cultural do preparador da informação financeira e do usuário dessa informação. Segundo o autor, um ponto determinante para a adoção seria a atuação conjunta do governo, órgãos reguladores, mercado e desenvolvedores de software para que a implementação fosse factível.…”
Section: Determinantes De Adoção Da Linguagem Xbrlunclassified
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