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XBRL – The business Language in the Digital Age

Author

Listed:
  • Florin Radu

    (Valahia University of Târgoviște)

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.

Suggested Citation

  • Florin Radu, 2016. "XBRL – The business Language in the Digital Age," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 589-594, February.
    • Handle: RePEc:ovi:oviste:v:xvi:y:2016:i:2:p:589-594
    as

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    References listed on IDEAS

    as
    1. Bonsón, E. & Cortijo, V. & Escobar, T., 2009. "Towards the global adoption of XBRL using International Financial Reporting Standards (IFRS)," International Journal of Accounting Information Systems, Elsevier, vol. 10(1), pages 46-60.
    2. Joanne Locke & Alan Lowe, 2007. "XBRL: An (Open) Source of Enlightenment or Disillusion?," European Accounting Review, Taylor & Francis Journals, vol. 16(3), pages 585-623.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    XBRL; digital; reporting; technology; language;
    All these keywords.

    JEL classification:

    • M15 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - IT Management
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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