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
Part of the Lecture Notes in Computer Science book series (LNCS, volume 5288)


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.


Resource Description Framework Financial Information Listed Firm SPARQL Query Semantic Interoperability 
These keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.


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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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