New Dimensions of Business Reporting and Xbrl

ISBN-13: 9783835008359 / Angielski / Miękka / 2007 / 271 str.

Roger Debreceny; Carsten Felden; Maciej Piechocki

Opis

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.

Spis treści

With contributions by: Peter Chamoni, Roger Debreceny, George Durler, Carsten Felden, Peter Gluchowski, André Gräning, Harald Kienegger, Thomas Klement, Joanne Locke, Alan Lowe, Alexander Pastwa, Maciej Piechocki, Robert Pinsker, William Remington, Harald Schmitt, Zane Swanson, Alan Teixeira, Alfred Wagenhofer

O autorze

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.

Blurb

The concept of highly integrated and IT-supported information supply chains, which can be summed up by the term Integrated Business Reporting, has increasingly moved into the foreground 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 elements involved.

The authors of this book analyse the social and technical nature and role of XBRL in information supply chains and capital markets as well as the XBRL standard and taxonomies. They provide a critical view of XBRL from a research perspective, present different projects in the XBRL area and indicate future directions for XBRL research. Current research questions are taken up and discussed from different perspectives. From a technical point of view, the research spectrum encompasses the internal perspective up to the final user layer. Apart from these technical issues, there are also key socio-technical aspects which are vital to the understanding of XBRL use.