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A Process Model for XBRL Taxonomy Development

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Abstract

XBRL taxonomy is the latest technology for the high quality exchange of business and other reports on the Internet. How to quickly develop high quality XBRL taxonomy is a hot research topic of business information domain. In this study, the problems of XBRL taxonomy development are considered and a process model for XBRL taxonomy development is proposed. The model uses the idea of knowledge engineering, domain ontology building and software engineering for reference to some extent. The phases of the model and their main tasks are proposed to provide an ordered framework for XBRL taxonomy development. An application case is presented to show the effectiveness of this model. The key benefits of this model are to improve the quality of XBRL taxonomy and to reduce the workload of development process.

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Acknowledgments

This work is supported by the National Key Research and Development Program of China (No. 2016QY04W0805 and No. 2017YFB0802801).

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Authors and Affiliations

  1. Network Center, University of International Relations, Beijing, China

    Biao Wang

  2. School of Information Science and Technology, University of International Relations, Beijing, China

    Ding Wang

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  1. Biao Wang
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  2. Ding Wang
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Correspondence to Ding Wang.

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Wang, B., Wang, D. A Process Model for XBRL Taxonomy Development. J Sign Process Syst 90, 1213–1220 (2018). https://doi.org/10.1007/s11265-017-1311-1

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