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New Dimensions of Business Reporting and XBRL

  • Book
  • © 2007

Overview

Authors:
  1. Roger Debreceny
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  2. Carsten Felden
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  3. Maciej Piechocki
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Table of contents (12 chapters)

  1. Front Matter

    Pages I-VII
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  2. Introduction

    1. Front Matter

      Pages 1-1
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    2. Research into XBRL — Old and New Challenges

      • Roger Debreceny
      Pages 3-15

  4. Domain Implications

    1. Front Matter

      Pages 125-125
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    2. How Do Firms Address Multiple Taxonomy Issues?

      • Zane Swanson, George Durler, William Remington
      Pages 127-146

    3. XBRL as eXtensible Reporting Language for EU Reporting

      • Maciej Piechocki, André Gräning, Harald Kienegger
      Pages 147-174

  5. Technical Implications

    1. Front Matter

      Pages 175-175
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    2. XBRL and Business Intelligence

      • Peter Chamoni
      Pages 177-189

    3. Multidimensional XBRL

      • Carsten Felden
      Pages 191-209

    4. Process and Technical Design of an Integrated Solution for (Semi-) Automated Basel II-Reporting Using XBRL and Web Services

      • Peter Gluchowski, Alexander Pastwa
      Pages 211-233

    5. Adoption of XML and XBRL Standards

      • Harald Schmitt
      Pages 235-248

    6. Standardized Company Reporting with XBRL

      • Thomas Klement
      Pages 249-271
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Keywords

About this book

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.

About the authors

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.

Bibliographic Information

  • Book Title: New Dimensions of Business Reporting and XBRL

  • Authors: Roger Debreceny, Carsten Felden, Maciej Piechocki

  • DOI: https://doi.org/10.1007/978-3-8350-9633-2

  • Publisher: Deutscher Universitätsverlag Wiesbaden

  • eBook Packages: Business and Economics, Business and Management (R0)

  • Copyright Information: Vieweg+Teubner Verlag | Springer Fachmedien Wiesbaden GmbH, Wiesbaden 2007

  • Softcover ISBN: 978-3-8350-0835-9Published: 26 July 2007

  • eBook ISBN: 978-3-8350-9633-2Published: 18 November 2007

  • Edition Number: 1

  • Number of Pages: VII, 271

  • Topics: IT in Business, Computer Science, general

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