New Dimensions of Business Reporting and XBRL

Front Cover
Roger Debreceny, Carsten Felden, Maciej Piechocki
Springer Science & Business Media, Nov 18, 2007 - Business & Economics - 271 pages
The concept of highly integrated and IT-supported information supply chains, sum- rized by the term Integrated Business Reporting, has increasingly moved into the fo- ground of research interest. Current discussions on the improvement of intra-enterprise and extra-enterprise reporting processes cannot be realized without a clear and uniform description of the involved elements. Facing a constantly changing operational and analytical application landscape, individual research projects are not sufficient to build a complete understanding of the research issues within the XBRL community. Based on the idea of supporting the information flows within enterprises and across complex information supply chains the eXtensible Businesses Reporting Language (XBRL) is established as a standard that supports intra- and inter-enterprise reporting as well as to a variety of information consumers. A key objective of the XBRL standard is to - crease the efficiency of the usage of information systems at the interface of business management and information technology. Today, the information integration market is fragmented to a considerable degree. Many proprietary solutions are used, from which no solution fulfills the complete requirements of a Web-oriented world. In these c- cumstances, XBRL works as a multifaceted solution. XBRL can be used to interc- nect information systems in order to realize a wide variety of data exchanges.
 

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Page 15 - Tarca, A. (2004): International Convergence of Accounting Practices: Choosing between IAS and US GAAP, Journal of International Financial Management & Accounting 15 (1), pp.
Page 13 - ... Accounting, Practical Accountant 34 (8), pp. 48-48. Coffin, Z. (2001b): The Top 10 Effects of XBRL, Strategic Finance 82 (12), p. 64. Cohen, WM; Levinthal, DA (1990): Absorptive capacity: a new perspective on learning and innovation, Administrative Science Quarterly, pp. 128-152. Debreceny, R.; Gray G.; Barry, T. (1998): Accounting Information in a Networked World - Resource Discovery, Processing and Analysis, paper read at American Accounting Association Annual Meeting, at New Orleans. Debreceny,...

About the author (2007)

Prof. Dr. Roger Debreceny ist Shidler Distinguished Professor of Accounting an der School of Accountancy am Shidler College of Business, University of Hawai’i, Hawaii.
Univ.-Prof. Dr. Carsten Felden ist Inhaber des Lehrstuhls ABWL, insbes. Wirtschaftsinformatik, an der Technischen Universität Bergakademie Freiberg.
Dipl.-Kfm. Maciej Piechocki ist dort wissenschaftlicher Assistent.

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