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Impact of XBRL in Emerging Countries

Overtime, as the earth evolved, technology advancement also continues to evolve in the aspects of human brain matter. People are now literate and becoming more innovative in transforming the old trends or systems with the use of complicated things that intermingle with the technological aspects into tools that give substantial benefits to society's use. XBRL is one of the most prominent technology in this 21st-century era. While XBRL has been widely used by countries around the world, however, the existence is still not viable. This thus contributes to research on the impact of XBRL in emerging countries. This study will also examine the challenges, effects and benefits of adopting or implementing XBRL. The research used secondary data; existing literature focusing on the context of emerging countries to analyze XBRL's impact. In addition, further understanding regarding XBRL also included to enhance the knowledge and awareness in regards of the technology. The study concludes that XBRL could benefit stakeholders across the supply chain, and there were several alternatives to address the challenges. While the effects, they mainly give the stakeholders positive impacts that co contribute to the benefits of using XBRL.