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Composing and Orchestrating the Smart Artifacts: Technological and Organizational Challenges Read chapter Read first chapter

2014 | OriginalPaper | Chapter

Providing a Method for Supporting the Decision Making About a Meaningful XBRL Implementation According to the Specific Situation of an Organization

Authors : Claudia Koschtial, Carsten Felden, Bruno Maria Franceschetti

Published in: Smart Organizations and Smart Artifacts

Publisher: Springer International Publishing

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Abstract

XBRL is in an increasing number of countries defined as the obligate format for the transmission of financial data to authorities by legal requirements. The legal requirement itself refers solely to the transmission of the information in XBRL format. How a formatting of a company’s report becomes realized is not regulated. This decision has to be done by the decision makers of the affected companies. There is no generally recommended realization or global valid implementation process. Each realization (bolt-on, built-in, and embedded) comprises a specific realization effort and offers different potential benefits for the implementing organization. Therefore, it is necessary to decide about the integration depth within an organization. The paper presents a methodology to support the decision process for the adoption of XBRL into the organization. By doing design science research, the constructed artifact enables a structured decision based on facts, individual properties, and needs of the organization.

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Metadata
Title
Providing a Method for Supporting the Decision Making About a Meaningful XBRL Implementation According to the Specific Situation of an Organization
Authors
Claudia Koschtial
Carsten Felden
Bruno Maria Franceschetti
Copyright Year
2014
Book
Smart Organizations and Smart Artifacts

Print ISBN: 978-3-319-07039-1

Electronic ISBN: 978-3-319-07040-7

Copyright Year: 2014

DOI
https://doi.org/10.1007/978-3-319-07040-7_16

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