EXtensible Business Reporting Language (XBRL) : Requirements and Challenges

Abstract

This study seeks to study and discuss one of the most prominent information technologies of this era, the eXtensible Business Reporting Language (XBRL), which aims to provide financial reports electronically in a standard manner. This research presents a different view of what has featured in the studies related to this language by examining the reflections of XBRL outputs on users of these outputs under the concept of information overload ( which indicates that there are limits to the amount of information that the human mind can absorb and process, and when these limits are exceeded, information overload occurs , which leads to a deterioration in the quality of the decision-making process)…… The researcher’s vision in this regard centres on two axes.