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New Dimensions of Business Reporting and XBRL

Roger Debreceny, Carsten Felden, Maciej Piechocki (Herausgeber)

Buch | Softcover

VII, 271 Seiten

2007 | 2007
Deutscher Universitätsverlag
978-3-8350-0835-9 (ISBN)

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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.

PD Dr. Carsten Felden habilitierte sich an der Universität Duisburg-Essen, Campus Duisburg. Er vertritt den Lehrstuhl für das Fach Informationswirtschaft/Wirtschaftsinformatik an der TU Bergakademie Freiberg.

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.

Erscheint lt. Verlag	26.7.2007
Zusatzinfo	VII, 271 p.
Verlagsort	Wiesbaden
Sprache	englisch
Maße	148 x 210 mm
Gewicht	410 g
Themenwelt	Mathematik / Informatik ► Informatik ► Theorie / Studium
	Mathematik / Informatik ► Mathematik ► Finanz- / Wirtschaftsmathematik
	Sozialwissenschaften ► Ethnologie ► Allgemeines / Lexika
	Wirtschaft ► Allgemeines / Lexika
Schlagworte	Capital Market • Capital Markets • Financial Reporting • IT • service-oriented computing • Supply Chain • XBRL • XBRL (Extensible Business Reporting Language) • XML Standards
ISBN-10	3-8350-0835-8 / 3835008358
ISBN-13	978-3-8350-0835-9 / 9783835008359
Zustand	Neuware