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Business & Information Systems Engineering
Erschienen in: Business & Information Systems Engineering 4/2011

01.08.2011 | State of the Art

Status Quo and Potential of XBRL for Business and Information Systems Engineering

verfasst von: Dipl.-Kfm. André Gräning, Prof. Dr. Carsten Felden, Dr. Maciej Piechocki

Erschienen in: Business & Information Systems Engineering | Ausgabe 4/2011

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Abstract

The paper examines the current state of research as regards the eXtensible Business Reporting Language (XBRL) by using the literature review methodology. The results show that an empirical-quantitative research design is used most of the time. The contributions vary in substance in terms of research on XBRL and research with XBRL. Research with XBRL focuses on the development of conceptual XBRL extensions. Work on XBRL considers, for example, the changes in reporting as a result of XBRL as well as the acceptance and enforcement of financial reporting standards. The results point to open issues and are relevant for research and practice.
Vorheriger Artikel Valuation of Discount Options in Software License Agreements
Nächster Artikel Data Governance

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Fußnoten
1
A complete list of journals can be found in Table A-3.
 
2
However, it has to be mentioned that the temporal restriction is not intended, but naturally results from the history of XBRL.
 
3
A complete overview of research methods and research design can be found in Tables A-1 and A-2.
 
4
In networking theory the penguin effect describes a waiting attitude concerning the adoption of a standard (Choi 1997, pp. 407 ff). The bandwagon effect refers to reaching a critical mass regarding the diffusion of a standard (Granovetter 1978, pp. 1420 ff).
 
5
Common Reporting contains a taxonomy based on XBRL with the rules of Basel II for reporting between financial institutes and the particular supervisory authorities and was commissioned by the Committee of European Banking Supervisors (CEBS).
 
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Metadaten
Titel
Status Quo and Potential of XBRL for Business and Information Systems Engineering
verfasst von
Dipl.-Kfm. André Gräning
Prof. Dr. Carsten Felden
Dr. Maciej Piechocki
Publikationsdatum
01.08.2011
Verlag
SP Gabler Verlag
Erschienen in
Business & Information Systems Engineering / Ausgabe 4/2011
Print ISSN: 2363-7005
Elektronische ISSN: 1867-0202
DOI
https://doi.org/10.1007/s12599-011-0169-1

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