rdf-syntax-grammar
mods:
  schema location: http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
  title info:
    title: New Dimensions of Business Reporting and XBRL
  name:
    name part: Debreceny, Roger.
    role:
      role term: creator
    role:
      role term: author.
  name:
    name part: Felden, Carsten.
    role:
      role term: author.
  name:
    name part: Piechocki, Maciej.
    role:
      role term: author.
  name:
    name part: SpringerLink (Online service)
  type of resource: text
  origin info:
    place:
      place term: gw
    date issued: 2007
    issuance: monographic
  language:
    language term: eng
  physical description:
    form: electronic
    form: electronic resource
    reformatting quality: access
    form: remote
    extent: VII, 271 p. online resource.
  abstract: 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.
  table of contents: Research into XBRL — Old and New Challenges -- General Implications -- Researching XBRL as a Socio-technical Object -- The Implications of XBRL for Financial Reporting -- A Theoretical Framework for Examining the Corporate Adoption Decision Involving XBRL as a Continuous Disclosure Reporting Technology -- Economic Consequences of Internet Financial Reporting -- Domain Implications -- How Do Firms Address Multiple Taxonomy Issues? -- XBRL as eXtensible Reporting Language for EU Reporting -- Technical Implications -- XBRL and Business Intelligence -- Multidimensional XBRL -- Process and Technical Design of an Integrated Solution for (Semi-) Automated Basel II-Reporting Using XBRL and Web Services -- Adoption of XML and XBRL Standards -- Standardized Company Reporting with XBRL.
  note: by Roger Debreceny, Carsten Felden, Maciej Piechocki.
  subject:
    topic: Business
  subject:
    topic: Information technology
  subject:
    topic: Business
    topic: Data processing
  subject:
    topic: Computer science
  subject:
    topic: Business and Management
  subject:
    topic: IT in Business
  subject:
    topic: Computer Science, general
  classification: HF54.5-54.56
  classification: 650
  classification: 658.05
  related item:
    title info:
      title: Springer eBooks
  identifier: 9783835096332
  identifier: http://dx.doi.org/10.1007/978-3-8350-9633-2
  record info:
    record creation date: 100301
    record change date: 20151204181816.0
    record identifier: 978-3-8350-9633-2