Title: Enhancing electronic reporting in business information supply chain: using XBRL to establish the enterprise reporting engine

Authors: C. Janie Chang; Chi-Chun Chou

Addresses: School of Accountancy, College of Business Administration, San Diego State University, San Diego, CA 92182-8221, USA ' Department of Accounting Information, National Taipei University of Business, Taipei, Taiwan

Abstract: Extensible Business Reporting Language (XBRL) can provide wider access to both financial and non-financial information and facilitate transparent business reporting (Baldwin et al., 2006; Sinnett and Willis, 2008). However, information preparers have not been exposed to possible approaches to incorporating an XBRL-based reporting system in business information supply chain (BISC) with the legacy enterprise systems. This study proposes a comprehensive design model to enhance the effectiveness in electronic reporting for various purposes. A consolidated XBRL-based framework was developed as the core of the design model called enterprise reporting engine (ERE) to effectively capture information needed for internal and external reporting. Using the proposed ERE, information preparers can apply XBRL technology to generate reports for various purposes.

Keywords: information transparency; Extensible Business Reporting Language; XBRL; enterprise reporting engines; service-oriented architecture; SOA; business information supply chains; BISCs; legacy enterprise systems; electronic reporting; information capture; business information systems; internal reporting; external reporting; enterprise ICT; information and communications technology; information technology.

DOI: 10.1504/IJEBR.2015.067362

International Journal of Economics and Business Research, 2015 Vol.9 No.2, pp.137 - 157

Published online: 07 Feb 2015 *

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