New Dimensions of Business Reporting and XBRL

2007
ISBN: 978-3-8350-0835-9
Verlag: Deutscher Universitätsverlag

Buch, Englisch, 271 Seiten, Format (B × H): 148 mm x 210 mm, Gewicht: 410 g

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.

Zielgruppe

Research

Autoren/Hrsg.

Debreceny, Roger

Piechocki, Maciej

Felden, Carsten

Fachgebiete

• Wirtschaftswissenschaften Finanzsektor & Finanzdienstleistungen Bankwirtschaft
• Wirtschaftswissenschaften Finanzsektor & Finanzdienstleistungen Börse, Rohstoffe
• Wirtschaftswissenschaften Finanzsektor & Finanzdienstleistungen Finanzsektor & Finanzdienstleistungen: Allgemeines

Inhaltsverzeichnis

Research into XBRL — Old and New Challenges.- General Implications.- Researching XBRL as a Socio-technical Object.- The Implications of XBRL for Financial Reporting.- A Theoretical Framework for Examining the Corporate Adoption Decision Involving XBRL as a Continuous Disclosure Reporting Technology.- Economic Consequences of Internet Financial Reporting.- Domain Implications.- How Do Firms Address Multiple Taxonomy Issues?.- XBRL as eXtensible Reporting Language for EU Reporting.- Technical Implications.- XBRL and Business Intelligence.- Multidimensional XBRL.- Process and Technical Design of an Integrated Solution for (Semi-) Automated Basel II-Reporting Using XBRL and Web Services.- Adoption of XML and XBRL Standards.- Standardized Company Reporting with XBRL.

Über Autor(innen)

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.