Int. J. of Metadata, Semantics and Ontologies   »   2007 Vol.2, No.4

 

 

Title: Metadata language for online identification: an XBRL international project

 

Author: Enrique Bonson-Ponte, Tomas Escobar-Rodriguez, Francisco Flores-Munoz

 

Addresses:
Department of Accounting, Financial Economy and Information Systems, University of Huelva, Spain.
Department of Accounting, Financial Economy and Information Systems, University of Huelva, Spain.
Department of Accounting, Financial Economy and Information Systems, University of Huelva, Spain

 

Abstract: This paper sets out to describe how the XBRL-GDI project (eXtensible Business Reporting Language – General Data of Identification), has responded to a need for the online identification of persons and entities of all types, in a pre-existing environment characterised by the heterogeneity of systems and channels of communication. The democratic structure of the GDI Working Group, together with the intensive use of technological means of communication between members, has enabled the project to be successfully completed. The increasing utilisation of XBRL in various administrative and business fields, including at high levels, serves as an endorsement of the XBRL-GDI project.

 

Keywords: metadata language; online identification; regulation; validation; XBRL; internet.

 

DOI: 10.1504/IJMSO.2007.019444

 

Int. J. of Metadata, Semantics and Ontologies, 2007 Vol.2, No.4, pp.259 - 267

 

Available online: 11 Jul 2008

 

 

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