Enhancing electronic reporting in business information supply chain: using XBRL to establish the enterprise reporting engine

C. Janie Chang and Chi-Chun Chou

International Journal of Economics and Business Research, 2015, vol. 9, issue 2, 137-157

Abstract: Extensible Business Reporting Language (XBRL) can provide wider access to both financial and non-financial information and facilitate transparent business reporting (Baldwin et al., 2006; Sinnett and Willis, 2008). However, information preparers have not been exposed to possible approaches to incorporating an XBRL-based reporting system in business information supply chain (BISC) with the legacy enterprise systems. This study proposes a comprehensive design model to enhance the effectiveness in electronic reporting for various purposes. A consolidated XBRL-based framework was developed as the core of the design model called enterprise reporting engine (ERE) to effectively capture information needed for internal and external reporting. Using the proposed ERE, information preparers can apply XBRL technology to generate reports for various purposes.

Keywords: information transparency; Extensible Business Reporting Language; XBRL; enterprise reporting engines; service-oriented architecture; SOA; business information supply chains; BISCs; legacy enterprise systems; electronic reporting; information capture; business information systems; internal reporting; external reporting; enterprise ICT; information and communications technology; information technology. (search for similar items in EconPapers)
Date: 2015
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Persistent link: https://EconPapers.repec.org/RePEc:ids:ijecbr:v:9:y:2015:i:2:p:137-157

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