Modelling business applications with XBRL and UML

Joseph H. Callaghan, Robert A. Nehmer and Vijayan Sugumaran

International Journal of Business Information Systems, 2012, vol. 10, issue 1, 68-92

Abstract: This paper focuses on object modelling business applications using eXtensible Business Reporting Language (XBRL) data and Unified Modelling Language (UML) diagrams. An overview of these technologies and the benefits associated with their integration is explored. The potential offered by reverse-engineered XBRL financial reporting (FR) and global ledger (GL) taxonomies, schemas and instances into UML diagrams is demonstrated. The class attributes and implied relationships reflecting XBRL elements and relationships is exploited in the development of the methods necessary to implement a management appraisal application using balanced scorecard concepts. In so doing, both hierarchical and process-oriented structures implied by XBRL are utilised by developing appropriate methods of the business application objects. The usefulness of this methodology is demonstrated in using financial, customer, internal process and learning aspects of the balanced scorecard system.

Keywords: eXtensible Business Reporting Language; Unified Modelling Language; UML; application development; object-oriented modelling; OOM; XBRL financial reporting; XBRL global ledger; balanced scorecard; business information systems. (search for similar items in EconPapers)
Date: 2012
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