Um estudo sobre as barreiras culturais e educacionais que impactam o nível de conhecimento dos estudantes e profissionais das áreas contábil/financeira acerca do XBRL, no estado da Paraíba

Abstract

This research aimed to examine the cultural and educational barriers that impact the knowledge of students and professionals in the accounting and financial areas about XBRL in the State of Paraíba. The research, descriptive in nature and carried out through a survey, quantified the data obtained through an electronic questionnaire. The final sample consisted of 157 participants, including students and professionals, and revealed a significant lack of knowledge about XBRL. The majority of those interviewed were between 21 and 30 years old, lived in João Pessoa and had a degree in Accounting. The survey showed that few had heard of XBRL during their undergraduate studies, demonstrating the lack of approach to this topic in educational institutions. Work experience also had a limited impact on XBRL awareness. The research highlighted that the lack of training courses and awareness about the benefits of XBRL were the main cultural and educational barriers. Furthermore, resistance to the adoption of new technologies in Brazil and the lack of appreciation for financial transparency also emerged as challenges. The majority of participants expressed interest in participating in training and recognized the benefits of adopting XBRL, such as improving the quality of financial information and facilitating data analysis.