Extensible Business Reporting Language (XBRL): Potential of Research in XBRL as a Social Artifact- An Essay

Jagdish Pathak
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Jagdish Pathak: Department of Accounting and Systems, Odette School of Business, University of Windsor, Windsor, Canada

International Journal of Enterprise Information Systems (IJEIS), 2013, vol. 9, issue 4, 99-102

Abstract: In this brief theoretical narrative, the author intends to present a thought piece which would suggest that study of eXtensible Business Reporting Language (XBRL) is not relevant to technological or financial domains alone. XBRL usage in the World of finance can easily bring out its impact on the society at large through its users in the finance and investment areas. XBRL is simply not a technological artifact alone but has turned into a social artifact. The author, therefore, proposes that future researchers of information systems should also look into the impact of XBRL on the society as a whole. This essay takes a foundational step toward a paradigm and suggests how one might usefully augment further studies with research on XBRL as social artifacts.

Date: 2013
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