IDEAS home Printed from https://ideas.repec.org/a/igg/jeis00/v9y2013i4p99-102.html
   My bibliography  Save this article

Extensible Business Reporting Language (XBRL): Potential of Research in XBRL as a Social Artifact- An Essay

Author

Listed:
  • Jagdish Pathak

    (Department of Accounting and Systems, Odette School of Business, University of Windsor, Windsor, Canada)

Abstract

In this brief theoretical narrative, the author intends to present a thought piece which would suggest that study of eXtensible Business Reporting Language (XBRL) is not relevant to technological or financial domains alone. XBRL usage in the World of finance can easily bring out its impact on the society at large through its users in the finance and investment areas. XBRL is simply not a technological artifact alone but has turned into a social artifact. The author, therefore, proposes that future researchers of information systems should also look into the impact of XBRL on the society as a whole. This essay takes a foundational step toward a paradigm and suggests how one might usefully augment further studies with research on XBRL as social artifacts.

Suggested Citation

  • Jagdish Pathak, 2013. "Extensible Business Reporting Language (XBRL): Potential of Research in XBRL as a Social Artifact- An Essay," International Journal of Enterprise Information Systems (IJEIS), IGI Global, vol. 9(4), pages 99-102, October.
    • Handle: RePEc:igg:jeis00:v:9:y:2013:i:4:p:99-102
    as

    Download full text from publisher

    File URL: http://services.igi-global.com/resolvedoi/resolve.aspx?doi=10.4018/ijeis.2013100107
    Download Restriction: no
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Songsheng Chen & Jun Guo & Qingqing Liu & Xiaoxiao Tong, 2021. "The impact of XBRL on real earnings management: unexpected consequences of the XBRL implementation in China," Review of Quantitative Finance and Accounting, Springer, vol. 56(2), pages 479-504, February.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:igg:jeis00:v:9:y:2013:i:4:p:99-102. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Journal Editor (email available below). General contact details of provider: https://www.igi-global.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.