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This paper aims to know the perception accounting professionals and students have of XBRL technology and its potential to democratize accounting information. The methodology used was the hypothetical-deductive method by bibliographic and field means. The results showed 82% of respondents had no prior knowledge of XBRL. The results from Likert scale demonstrated, for example, 94% agreed that internet is the best mean for accounting information; 79% agreed that interactivity enabled by XBRL will increase analysis and decision capacity, 44% disagreed that interactivity of XBRL will allow users to keep analysis and decision capacity even without financial and accounting skills, 81% agreed that XBRL will contribute to transparency and corporate governance, 77% agreed that accounting harmonization facilitates the XBRL implementation, 75% agreed XBRL adoption by Brazilian entities will fortify capital market, 79% agreed the XBRL adoption facilitates audit, 59% agreed the XBRL adoption facilitates access to capital at lower cost and 71% agreed XBRL will help to increase the number of accounting information users. Data collected showed accounting professionals and students perceive XBRL technology positively, recognize its potential to contribute to democratization of accounting information and wish the subject has greater disclosure so that they can evaluate it in a broad and thorough way. Data results allowed concluding that: 1) accounting professionals and students do not know the subject; 2) knowing the subject, these professionals perceive XBRL technology positively and recognize its potential to contribute to the democratization of accounting information and 3) there is a desire for greater disclosure of the subject.

XBRL; eXtensible; accounting; information; XML