Roger Debreceny & Carsten Felden 
New Dimensions of Business Reporting and XBRL 

The concept of highly integrated and IT-supported information supply chains, sum- rized by the term Integrated Business Reporting, has increasingly moved into the fo- ground of research interest. Current discussions on the improvement of intra-enterprise and extra-enterprise reporting processes cannot be realized without a clear and uniform description of the involved elements. Facing a constantly changing operational and analytical application landscape, individual research projects are not sufficient to build a complete understanding of the research issues within the XBRL community. Based on the idea of supporting the information flows within enterprises and across complex information supply chains the e Xtensible Businesses Reporting Language (XBRL) is established as a standard that supports intra- and inter-enterprise reporting as well as to a variety of information consumers. A key objective of the XBRL standard is to – crease the efficiency of the usage of information systems at the interface of business management and information technology. Today, the information integration market is fragmented to a considerable degree. Many proprietary solutions are used, from which no solution fulfills the complete requirements of a Web-oriented world. In these c- cumstances, XBRL works as a multifaceted solution. XBRL can be used to interc- nect information systems in order to realize a wide variety of data exchanges.

Table of Content

Research into XBRL — Old and New Challenges.- General Implications.- Researching XBRL as a Socio-technical Object.- The Implications of XBRL for Financial Reporting.- A Theoretical Framework for Examining the Corporate Adoption Decision Involving XBRL as a Continuous Disclosure Reporting Technology.- Economic Consequences of Internet Financial Reporting.- Domain Implications.- How Do Firms Address Multiple Taxonomy Issues?.- XBRL as e Xtensible Reporting Language for EU Reporting.- Technical Implications.- XBRL and Business Intelligence.- Multidimensional XBRL.- Process and Technical Design of an Integrated Solution for (Semi-) Automated Basel II-Reporting Using XBRL and Web Services.- Adoption of XML and XBRL Standards.- Standardized Company Reporting with XBRL.

About the author

Prof. Dr. Roger Debreceny ist Shidler Distinguished Professor of Accounting an der School of Accountancy am Shidler College of Business, University of Hawai’i, Hawaii.
Univ.-Prof. Dr. Carsten Felden ist Inhaber des Lehrstuhls ABWL, insbes. Wirtschaftsinformatik, an der Technischen Universität Bergakademie Freiberg.
Dipl.-Kfm. Maciej Piechocki ist dort wissenschaftlicher Assistent.