摘要：The objective of this study is to explore the perspective of Jordanian professionalism whether inpublic companies or regulatory authorities. In order to achieve the objective, 11 interviews were conducted withmanagers, financial controller, chartered accountants and partner auditors. The results of the study reveals onlow level of awareness and knowledge of XBRL. In spite of this results, the majority of the respondents resistto sue the new technology without understanding of the nature of this language.
