New Dimensions of Business Reporting and XBRL

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

3. General Implications

   1. Front Matter

      Pages 17-17

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   2. Researching XBRL as a Socio-technical Object

      • Joanne Locke, Alan Lowe

      Pages 19-55

   3. The Implications of XBRL for Financial Reporting

      • Alan Teixeira

      Pages 57-71

   4. A Theoretical Framework for Examining the Corporate Adoption Decision Involving XBRL as a Continuous Disclosure Reporting Technology

      • Robert Pinsker

      Pages 73-98

   5. Economic Consequences of Internet Financial Reporting

      • Alfred Wagenhofer

      Pages 99-123

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

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.

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

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.

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