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XBRL to enhance external financial reporting: Should we implement or not? Case Company X

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  • Eierle, Brigitte
  • Ojala, Hannu
  • Penttinen, Esko

Abstract

The growing use of eXtensible Business Reporting Language (XBRL) represents a fundamental change for financial information flows. In a number of countries XBRL has already been put to practical use, for instance through implementation within the financial processes of non-listed companies. This fictional case is designed to help identify the benefits of XBRL. In addition, it helps to create knowledge about the different strategies of XBRL implementation and to apply this knowledge when making investment decisions on accounting information processes.

Suggested Citation

  • Eierle, Brigitte & Ojala, Hannu & Penttinen, Esko, 2014. "XBRL to enhance external financial reporting: Should we implement or not? Case Company X," Journal of Accounting Education, Elsevier, vol. 32(2), pages 160-170.
    • Handle: RePEc:eee:joaced:v:32:y:2014:i:2:p:160-170
    DOI: 10.1016/j.jaccedu.2014.04.003
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    References listed on IDEAS

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    1. Henderson, Dave & Sheetz, Steven D. & Trinkle, Brad S., 2012. "The determinants of inter-organizational and internal in-house adoption of XBRL: A structural equation model," International Journal of Accounting Information Systems, Elsevier, vol. 13(2), pages 109-140.
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    Cited by:

    1. Alkhatib, Esra'a & Ojala, Hannu & Collis, Jill, 2019. "Determinants of the voluntary adoption of digital reporting by small private companies to Companies House: Evidence from the UK," International Journal of Accounting Information Systems, Elsevier, vol. 34(C), pages 1-1.

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