قياس مدي امكانية تتطبيق لغة تقارير الاعمال الموسعة (XBRL) و العوامل البيئية الموثرة: دراسة ميدانية في اقليم كوردستان العراق

Measuring the extent to which Extensible Business Reporting Language (XBRL) can be applied and the environmental factors affecting: a field study in the Kurdistan Region of Iraq.

The purpose of this study is to determine and test the relation and effect of the Environmental Factors (individual, organizational, economical, regulation, and technical) on the XBRL implementation in Kurdistan Region –Iraq. The aim is to better understand how far those factors could affect this implementation, how to be prepared for it and to develop those factors for facilitating the adoption of this technology in the accounting field, and to highlight XBRL benifts towards these factors in Iraqi Kurdistan region environment The study formed three hypotheses to test these variables and the relation among them, For this purpose the study had a questionnaire distributed to a sample of (61) persons representing the community which was subdivided into three sub-communities: accounting professors at universities, chartered accountants, .and managers of corporation companies The most important result was the weakness of the environmental factors of the region in implementing XBRL, It also emphasised the need and importance of adopting XBRL in the region because of its endless benefits on different stakeholders and users of financial reporting