Title: A survey of XBRL adoption impact on financial software development processes and software quality

Authors: Marcelo Gomes De Cerqueira; Paulo Caetano Da Silva

Addresses: Postgraduate Department of Computer Science, Salvador University (UNIFACS), Rua Dr. José Peroba, 251, 41770-235 Salvador-BA, Brazil ' Postgraduate Department of Computer Science, Salvador University (UNIFACS), Rua Dr. José Peroba, 251, 41770-235 Salvador-BA, Brazil

Abstract: XBRL technology is currently used by several government institutions and companies around the world. The literature includes many papers related to the uses and benefits of XBRL in the areas of finance and accounting. However, there is a research gap on its benefits to software engineering. This paper seeks to identify the XBRL impacts on financial software development processes and software quality factors. Identifying such impacts may help software development companies better understand the advantages related to XBRL use and increase the adoption in other companies. This, in turn, may contribute to software quality improvement, facilitating the implementation of better financial software development frameworks in organisations.

Keywords: extensible business reporting language; XBRL; financial software development; software process; software quality factors; software engineering.

DOI: 10.1504/IJBIS.2021.115366

International Journal of Business Information Systems, 2021 Vol.37 No.2, pp.263 - 286

Received: 12 Apr 2018
Accepted: 25 Nov 2018

Published online: 26 May 2021 *

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