Authors: Joseph H. Callaghan; Robert A. Nehmer; Vijayan Sugumaran
Addresses: 321 Elliott Hall, School of Business Administration, Oakland University, 2200 N. Squirrel Rd., Rochester, MI 48309, USA. ' School of Business Administration, Oakland University, 2200 N. Squirrel Rd., Rochester, MI 48309, USA. ' Department of Decision and Information Sciences, School of Business Administration, Oakland University, 2200 N. Squirrel Rd., Rochester, MI 48309, USA; Department of Service Systems Management and Engineering, Sogang Business School, Sogang University, 1 Shinsu-Dong, Mapo-Gu, Seoul, 121-742, South Korea
Abstract: This paper focuses on object modelling business applications using eXtensible Business Reporting Language (XBRL) data and Unified Modelling Language (UML) diagrams. An overview of these technologies and the benefits associated with their integration is explored. The potential offered by reverse-engineered XBRL financial reporting (FR) and global ledger (GL) taxonomies, schemas and instances into UML diagrams is demonstrated. The class attributes and implied relationships reflecting XBRL elements and relationships is exploited in the development of the methods necessary to implement a management appraisal application using balanced scorecard concepts. In so doing, both hierarchical and process-oriented structures implied by XBRL are utilised by developing appropriate methods of the business application objects. The usefulness of this methodology is demonstrated in using financial, customer, internal process and learning aspects of the balanced scorecard system.
Keywords: eXtensible Business Reporting Language; Unified Modelling Language; UML; application development; object-oriented modelling; OOM; XBRL financial reporting; XBRL global ledger; balanced scorecard; business information systems.
International Journal of Business Information Systems, 2012 Vol.10 No.1, pp.68 - 92
Published online: 14 Apr 2012 *Full-text access for editors Access for subscribers Purchase this article Comment on this article