مجلة التمويل والاستثمار والتنمية المستدامة
Volume 8, Numéro 1, Pages 097-116
2023-06-09
Analysis Of Xbrl Implementation: The Potential For Improving The Quality Of Financial Reporting For Algerian Organizations
Authors : Djoudi Imane .
Abstract
This paper discusses the necessity of the eXtensible Business Reporting Language (XBRL) and how it improves the quality of financial reporting in order to increase the awareness of Algerian regulators about the need to integrate this new technology into the accounting disclosure process. The research relies mainly on the descriptive analytic approach, and it included two main parts, starting with an overview of XBRL; finishing with proposals about the implementation of XBRL in Algeria. The results of this study revealed that reporting with XBRL creates a number of internal and external benefits, such as greater transparency, validation, accessibility, and availability. Because of this, there is a great need to integrate this language into the financial reports of Algerian organizations. In light of these results, it was suggested that there should be collaboration between regulators and professional organizations for adequate introduction and good training in this language and work to provide the necessary ingredients for its integration and activation.
Keywords
XBRL ; financial reporting ; electronic disclosure ; Financial Accounting System ; Algerian organizations
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