New Dimensions of Business Reporting and XBRL

  • Authors
  • Roger Debreceny
  • Carsten Felden
  • Maciej Piechocki

Table of contents

  1. Front Matter
    Pages I-VII
  2. Introduction

    1. Front Matter
      Pages 1-1
  3. General Implications

  4. Domain Implications

    1. Front Matter
      Pages 125-125
    2. Zane Swanson, George Durler, William Remington
      Pages 127-146
    3. Maciej Piechocki, André Gräning, Harald Kienegger
      Pages 147-174
  5. Technical Implications

    1. Front Matter
      Pages 175-175
    2. Peter Chamoni
      Pages 177-189
    3. Carsten Felden
      Pages 191-209
    4. Harald Schmitt
      Pages 235-248
    5. Thomas Klement
      Pages 249-271

About this book

Introduction

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.

Keywords

Capital Markets Financial Reporting IT XBRL XML Standards capital market service-oriented computing supply chain

Bibliographic information

  • DOI https://doi.org/10.1007/978-3-8350-9633-2
  • Copyright Information Deutscher Universitäts-Verlag | GWV Fachverlage GmbH, Wiesbaden 2007
  • Publisher Name DUV
  • eBook Packages Business and Economics
  • Print ISBN 978-3-8350-0835-9
  • Online ISBN 978-3-8350-9633-2
  • About this book
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