New Dimensions of Business Reporting and XBRL

Editors: Debreceny, Roger, Felden, Carsten, Piechocki, Maciej (Eds.)

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About this book

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.

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.

Table of contents (12 chapters)

  • Research into XBRL — Old and New Challenges

    Debreceny, Roger

    Pages 3-15

  • Researching XBRL as a Socio-technical Object

    Locke, Joanne (et al.)

    Pages 19-55

  • The Implications of XBRL for Financial Reporting

    Teixeira, Alan

    Pages 57-71

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

    Pinsker, Robert

    Pages 73-98

  • Economic Consequences of Internet Financial Reporting

    Wagenhofer, Alfred

    Pages 99-123

Buy this book

eBook $84.99
price for USA in USD (gross)
  • ISBN 978-3-8350-9633-2
  • Digitally watermarked, DRM-free
  • Included format: PDF
  • ebooks can be used on all reading devices
  • Immediate eBook download after purchase
Softcover $109.99
price for USA in USD
  • ISBN 978-3-8350-0835-9
  • Free shipping for individuals worldwide
  • Usually dispatched within 3 to 5 business days.
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Bibliographic Information

Bibliographic Information
Book Title
New Dimensions of Business Reporting and XBRL
Editors
  • Roger Debreceny
  • Carsten Felden
  • Maciej Piechocki
Copyright
2007
Publisher
Deutscher Universitätsverlag
Copyright Holder
Vieweg+Teubner Verlag | Springer Fachmedien Wiesbaden GmbH, Wiesbaden
eBook ISBN
978-3-8350-9633-2
DOI
10.1007/978-3-8350-9633-2
Softcover ISBN
978-3-8350-0835-9
Edition Number
1
Number of Pages
VII, 271
Topics