XBRL for Interactive Data

XBRL for Interactive Data

Author: Roger Debreceny

Publisher: Springer Science & Business Media

Published: 2009-06-18

Total Pages: 237

ISBN-13: 3642014372

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Interactive data supports organizations to communicate effectively with their stakeholders and partners on the Internet and the World Wide Web. XBRL (eXtensible Business Reporting Language) is a key enabling technology for interactive data. XBRL links organizations and knowledge consumers in a variety of information value chains. XBRL is now in use in many countries and important settings. This book provides, for the first time, an in-depth analysis of XBRL. Thorough and up-to-date, this book explains the most popular constructs in XML, on which XBRL builds, and XBRL. The book provides business and policy makers, technologists and information engineers with an essential toolkit to understand the complete implementation of XBRL. The book begins with an overview of the business case for interactive data and XBRL. There is an introduction to XML and XBRL and the design and construction of XBRL taxonomies including extensions and multi-dimensional XBRL implementations. It provides a detailed analysis of the interaction of instance documents and taxonomies. The book also provides a synopsis of the most current XBRL technologies.


Accounting Information Systems for Decision Making

Accounting Information Systems for Decision Making

Author: Daniela Mancini

Publisher: Springer Science & Business Media

Published: 2013-04-18

Total Pages: 350

ISBN-13: 364235761X

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​This book contains a collection of research papers on accounting information systems including their strategic role in decision processes, within and between companies. An accounting system is a complex system composed of a mix of strictly interrelated elements such as data, information, human resources, IT tool, accounting models and procedures. Accounting information systems are often considered the instrument by default for accounting automation. This book aims to sketch a clear picture of the current state of AIS research, including design, acceptance and reliance, value-added decision making, interorganizational links, and process improvements. The contributions in this volume emphasize that AIS has grown into a powerful strategic tool. The book provides evidence for this observation by examining a wide range of current issues ranging from theory development in AIS to practical applications of accounting information systems. In particular it focuses on themes of growing interest in the realm of XBRL and Financial Reporting, Management Information Systems, IT/IS Audit and IT/IS Compliance. The book will be of interest to financial and managerial accountants and IT/IS practitioners, including information systems managers and consultants.


The XBRL Book

The XBRL Book

Author: Ghislain Fourny

Publisher:

Published: 2021

Total Pages: 350

ISBN-13:

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This is the new, fourth edition, augmented with 2020/2021 updates such as Extensible Enumerations 2.0 and the new data types, and reference linkbases. This book provides an introduction to the basics of XBRL targeting specifically technical people: developers, software engineers, data scientists. It leaves business considerations or concrete applications aside, since they are covered extensively in other books. While it includes coverage of the XML syntax of XBRL, most of the book is focused on the cubic data model specific to XBRL, in a way compatible with the new Open Information Model undergoing standardization. It does not require any knowledge of XML, as the sections on XML syntax can conveniently be skipped without understanding XBRL any less.This provides a higher level of abstraction that makes it easier to learn XBRL without having to deal with the complexities and intricacies of XML technologies. This makes the book accessible to people with other backgrounds than IT, such as accountants, if they enjoy diving into the technical side. This fourth edition covers - instances - facts - taxonomies and DTS - schemas and linkbases - concepts, abstracts, hypercubes, dimensions, domains, members, line-items - label linkbases - presentation networks - calculation networks - definition networks and hypercube validation - table linkbases, slicing and dicing - presentation-based (EDGAR-like) filings - data point model and DPM-based (EBA-like) filings - some patterns commonly used in practice (SEC) such as hierarchies, roll-ups and text blocks, relying on Charles Hoffman's work - alternate syntaxes: JSON, Inline XBRL


Reshaping Accounting and Management Control Systems

Reshaping Accounting and Management Control Systems

Author: Katia Corsi

Publisher: Springer

Published: 2017-03-21

Total Pages: 342

ISBN-13: 3319495380

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This book examines the relationship between digital innovations on the one hand, and accounting and management information systems on the other. In particular it addresses topics including cloud computing, data mining, XBRL, and digital platforms. It presents an analysis of how new technologies can reshape accounting and management information systems, enhancing their information potentialities and their ability to support decision-making processes, as well as several studies that reveal how managerial information needs can affect and reshape the adoption of digital technologies. Focusing on the four major aspects data management, information system architecture, external and internal reporting, the book offers a valuable resource for CIOs, CFOs and more generally for business managers, as well as for researchers and scholars. It is mainly based on a selection of the best papers - original double blind reviewed contributions - presented at the 2015 Annual Conference of the Italian Chapter of the Association for Information Systems (AIS).


Information Systems for Sustainable Development

Information Systems for Sustainable Development

Author: Lorenz M. Hilty

Publisher: IGI Global

Published: 2005-01-01

Total Pages: 378

ISBN-13: 1591403448

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Information Systems for Sustainable Development provides a survey on approaches to information systems supporting sustainable development in the private or public sector. It also documents and encourages the first steps of environmental information processing towards this more comprehensive goal.


IFRS and XBRL

IFRS and XBRL

Author: Kurt Ramin

Publisher: John Wiley & Sons

Published: 2013-03-27

Total Pages: 532

ISBN-13: 1118387856

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International Financial Reporting Standards are increasingly adopted worldwide, and it is critical to understand their place within the global business environment as well as the most up-to-date methods of applying them. In IFRS and XBRL Kurt Ramin and Cornelis Reiman, world authorities on IFRS, have condensed the overwhelming flood of available material to present a comprehensive guide to the key components of IFRS, helping to explain why they are a priority for private enterprises and governments alike. The book: provides valuable commentary on key components of IFRS which are crucial to local, national and international business decision making demonstrates the importance of disclosure checklists offers illustrative financial statements arising from IFRS looks at recent developments in IFRS, in particular how the standards should be reflected in the narrative report, and what implications they have for sustainability reporting explores how business reporting can be improved, for example through the addition of non-financial reporting examines the key issue of emerging technology in reporting under IFRS, especially the use of XBRL and the obvious push for a new paradigm whereby object definitions, tracking and valuation offer considerable benefits to the people who produce and rely upon business reports To complete the picture, the authors examines other standards, and cover important issues such as US GAAP convergence with IFRS, and the important of International Valuation Standards, IFRS and XBRL is the complete guide to the background, current state, and future of International Financial Reporting Standards.


Managing Information Technology

Managing Information Technology

Author: Carol V Brown

Publisher: Pearson Education (Us)

Published: 2015-10-08

Total Pages: 786

ISBN-13: 9780131789609

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For upper-level undergraduate and graduate level MIS courses.ThisMIS text gives students and active managers a thorough and practical guide to IT management practices and issues."


Structural Equation Modeling Approaches to E-Service Adoption

Structural Equation Modeling Approaches to E-Service Adoption

Author: Akgül, Yakup

Publisher: IGI Global

Published: 2019-04-19

Total Pages: 365

ISBN-13: 1522580166

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With the modernization of services offered through the internet, many traditional face-to-face services have adopted new e-service phenomena. Especially prevalent among the younger generations, this change in service has promoted many industries to rethink how to best reach their consumers using modern technology. Structural Equation Modeling Approaches to E-Service Adoption is a pivotal reference source that aims to share the latest empirical research findings within technology acceptance, information systems, information technology, human-computer interaction, and management information systems. While highlighting topics such as e-commerce, internet banking, and technology acceptance, this publication explores the understanding of today’s e-services in a dynamic and complex environment, as well as the methods within the field of information systems and information technologies. This book is ideally designed for academics, students, managers, and scholars interested in the up-and-coming research surrounding the field of information technology.