XBRL Adoption in Public Organizations: Criticalities and Perspectives

Elisa Bonollo ()
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Elisa Bonollo: University of Genoa

A chapter in Reshaping Accounting and Management Control Systems, 2017, pp 317-330 from Springer

Abstract: Abstract Last years have been characterized by an increasing need for transparency towards public organizations with a pressing request for publishing on line official documents and financial data. In this context scholars and operators opened a discussion on the adoption of XBRL in public organizations to promote wide diffusion and timely use of financial data. The aim of this paper is to conduct a theoretical analysis to understand whether XBRL could be easily adopted by Italian public organizations. The analysis highlights criticalities related to the definition of the XBRL taxonomy due to the heterogeneity of accounting information systems of public organizations. It shows also that the coding system of the mandatory integrated chart of accounts could offer perspectives to XBRL adoption.

Keywords: XBRL; Public organizations; Accounting information systems (search for similar items in EconPapers)
Date: 2017
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Persistent link: https://EconPapers.repec.org/RePEc:spr:lnichp:978-3-319-49538-5_21

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DOI: 10.1007/978-3-319-49538-5_21

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