Modelling business applications with XBRL and UML
by Joseph H. Callaghan; Robert A. Nehmer; Vijayan Sugumaran
International Journal of Business Information Systems (IJBIS), Vol. 10, No. 1, 2012

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.

Online publication date: Sat, 16-Aug-2014

The full text of this article is only available to individual subscribers or to users at subscribing institutions.

Existing subscribers:
Go to Inderscience Online Journals to access the Full Text of this article.

Pay per view:
If you are not a subscriber and you just want to read the full contents of this article, buy online access here.

Complimentary Subscribers, Editors or Members of the Editorial Board of the International Journal of Business Information Systems (IJBIS):
Login with your Inderscience username and password:

    Username:        Password:         

Forgotten your password?

Want to subscribe?
A subscription gives you complete access to all articles in the current issue, as well as to all articles in the previous three years (where applicable). See our Orders page to subscribe.

If you still need assistance, please email