IDEAS home Printed from https://ideas.repec.org/h/spr/lnichp/978-3-319-07040-7_16.html
   My bibliography  Save this book chapter

Providing a Method for Supporting the Decision Making About a Meaningful XBRL Implementation According to the Specific Situation of an Organization

In: Smart Organizations and Smart Artifacts

Author

Listed:
  • Claudia Koschtial

    (Technische Universität Bergakademie)

  • Carsten Felden

    (Technische Universität Bergakademie)

  • Bruno Maria Franceschetti

    (University of Macerata)

Abstract

XBRL is in an increasing number of countries defined as the obligate format for the transmission of financial data to authorities by legal requirements. The legal requirement itself refers solely to the transmission of the information in XBRL format. How a formatting of a company’s report becomes realized is not regulated. This decision has to be done by the decision makers of the affected companies. There is no generally recommended realization or global valid implementation process. Each realization (bolt-on, built-in, and embedded) comprises a specific realization effort and offers different potential benefits for the implementing organization. Therefore, it is necessary to decide about the integration depth within an organization. The paper presents a methodology to support the decision process for the adoption of XBRL into the organization. By doing design science research, the constructed artifact enables a structured decision based on facts, individual properties, and needs of the organization.

Suggested Citation

  • Claudia Koschtial & Carsten Felden & Bruno Maria Franceschetti, 2014. "Providing a Method for Supporting the Decision Making About a Meaningful XBRL Implementation According to the Specific Situation of an Organization," Lecture Notes in Information Systems and Organization, in: Leonardo Caporarello & Beniamino Di Martino & Marcello Martinez (ed.), Smart Organizations and Smart Artifacts, edition 127, pages 149-171, Springer.
    • Handle: RePEc:spr:lnichp:978-3-319-07040-7_16
    DOI: 10.1007/978-3-319-07040-7_16
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.

    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:spr:lnichp:978-3-319-07040-7_16. 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: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.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.