XBRL – The business Language in the Digital Age

Florin Radu ()
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Florin Radu: Valahia University of Târgoviște

Ovidius University Annals, Economic Sciences Series, 2016, vol. XVI, issue 2, 589-594

Abstract: In many areas of activity, the passage to the digital support for documents or, more broadly, for information consisted only in the simple replacement of the old documents from classic paper size in text files. Normally, this allowed a considerable economy of paper, allowed archiving and dissemination of these documents, and to some extent even facilitated the search for data. However a whole host of other benefits of the digitalization of information have remained unexploited. Thus, unlike a specific search where it would be indicated exactly the search criteria must be fully read all the documents available when among them are searched only those documents of interest at a time. This happens because the data contained in these files, although they are “digitized†, are not sufficiently “marked†to be able to be handled by the information processing tools, the manual intervention of the human user remaining, under these circumstances, unavoidable.

Keywords: XBRL; digital; reporting; technology; language (search for similar items in EconPapers)
JEL-codes: M15 M41 (search for similar items in EconPapers)
Date: 2016
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:xvi:y:2016:i:2:p:589-594

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