New Dimensions of Business Reporting and XBRL
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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absorptive capacity accounting standards Actor Network Theory analysis application architecture assets BHP Billiton boundary objects Business Intelligence CD technology adoption Cetina Chamoni communication complex concepts context cost criteria data model data warehouse database Debreceny dimension domain downloaded elements energy pass evaluation example Extensible Business Reporting external Figure financial information financial reporting financial statements firm’s firms format framework GAAP taxonomy Gluchowski guideline hypercube IFRS impact implementation information systems instance documents integration Internet investors issues Journal of Accounting Knorr Cetina Latour linkbases Management ment metadata multidimensional data model onomies open source paper perspective postsocial potential queries regulators relations relevant reporting process requirements schema semantic Service-Oriented Architecture socio-technical solution specific SQL/XML structure technical Technology Acceptance Model tion users Web services XBRL adoption XBRL data XBRL instance XBRL standard XBRL tagged XBRL taxonomies XML for Analysis XPath XQuery XSLT
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