Title: XBRL, semantic web and web services

Authors: Li Qin

Addresses: Department of Information Systems and Decision Sciences, Silberman College of Business, Fairleigh Dickinson University, 1000 River Road, Teaneck, NJ 07666, USA

Abstract: Computer and information technology innovations have revolutionised how business is conducted and how information is exchanged across systems. Technologies, such as eXtensible Business Reporting Language (XBRL), semantic web and web services, have emerged to transform the landscape of business information provision, exchange and consumption. The focus of this paper is to investigate the connections among these technologies, and to further discuss their joint impact upon the business information interchange. Specifically, this paper presents bridging XBRL to semantic web and semantic web services as future technological trends, which will affect business information automation, currency, availability, transparency, accuracy, relevancy, system flexibility and adaptability, and the corporate communication model.

Keywords: XBRL; eXtensible Business Reporting Language; semantic web; web services; internet; world wide web; information interchange; accounting information; business information; information systems; ICT; information technology; communications technology; technology innovation; information exchange; information provision; information consumption; connections; future trends; technological trends; information automation; information currency; information availability; information transparency; information accuracy; information relevancy; system flexibility; system adaptability; corporate communication; computer software; systems research.

DOI: 10.1504/IJBSR.2011.042093

International Journal of Business and Systems Research, 2011 Vol.5 No.5, pp.443 - 460

Published online: 18 Apr 2015 *

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