A Semantic Based Collaborative System for the Interoperability of XBRL Accounting Information

  • Sheila Méndez Núñez
  • Javier de Andrés Suárez
  • Jose Emilio Labra Gayo
  • Patricia Ordóñez de Pablos
Conference paper

DOI: 10.1007/978-3-540-87781-3_64

Part of the Lecture Notes in Computer Science book series (LNCS, volume 5288)
Cite this paper as:
Núñez S.M., de Andrés Suárez J., Gayo J.E.L., de Pablos P.O. (2008) A Semantic Based Collaborative System for the Interoperability of XBRL Accounting Information. In: Lytras M.D., Carroll J.M., Damiani E., Tennyson R.D. (eds) Emerging Technologies and Information Systems for the Knowledge Society. WSKS 2008. Lecture Notes in Computer Science, vol 5288. Springer, Berlin, Heidelberg

Abstract

The annual accounts and other financial information of big companies is being worldwide standardized. The open standard that allows this standardization is XBRL, an XML vocabulary for exchanging financial information. In return for this initiative, the existence of different accounting standards in each country makes necessary to define specific XBRL taxonomies for each kind of accounting report, making the extraction of homogeneous information from different taxonomies difficult. This project seeks to incorporate a new level of abstraction through OWL ontologies, allowing the users of accounting reports to compare and exchange financial reports drawn up according to different standards. In addition, we propose a collaborative web environment through which experts in the Accounting domain will update the knowledge base of the system.

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Copyright information

© Springer-Verlag Berlin Heidelberg 2008

Authors and Affiliations

  • Sheila Méndez Núñez
    • 1
  • Javier de Andrés Suárez
    • 1
  • Jose Emilio Labra Gayo
    • 1
  • Patricia Ordóñez de Pablos
    • 1
  1. 1.University of OviedoOviedoSpain

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