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Status Quo und Potenziale der eXtensible Business Reporting Language für die Wirtschaftsinformatik

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WIRTSCHAFTSINFORMATIK

Zusammenfassung

Der Beitrag untersucht den aktuellen Forschungsstand der eXtensible Business Reporting Language (XBRL) und bedient sich dabei der Methodik der Literaturanalyse. Die Ergebnisse zeigen, dass überwiegend ein empirisch-quantitatives Forschungsdesign Anwendung findet. Die Beiträge unterscheiden sich inhaltlich in Forschung über XBRL und mit XBRL. Die Forschung mit XBRL verfolgt die Entwicklung konzeptioneller Erweiterungen der XBRL. Die Arbeiten über XBRL betrachten beispielsweise die Veränderungen im Berichtswesen durch XBRL als auch die Akzeptanz und Durchsetzung des Finanzberichterstattungsstandards. Die Ergebnisse zeigen offene Themen auf und sind relevant für Forschung und Praxis.

Abstract

The paper examines the current state of research as regards the eXtensible Business Reporting Language (XBRL) by using the literature review methodology. The results show that an empirical-quantitative research design is used most of the time. The contributions vary in substance in terms of research on XBRL and research with XBRL. Research with XBRL focuses on the development of conceptual XBRL extensions. Work on XBRL considers, for example, the changes in reporting as a result of XBRL as well as the acceptance and enforcement of financial reporting standards. The results point to open issues and are relevant for research and practice.

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Notes

  1. Eine vollständige Liste der Zeitschriften ist in Tab. A-3 zu finden.

  2. Jedoch ist zu erwähnen, dass die zeitliche Einschränkung nicht intendiert ist, sondern sich aus der Historie der XBRL natürlich beschränkt.

  3. Vollständige Übersichten zu Forschungsmethoden und Forschungsdesign befinden sich in Tab. A-1 und Tab. A-2.

  4. In der Netzwerktheorie beschreibt der Pinguineffekt eine abwartende Haltung bei einer Adoption eines Standards (Choi 1997, S. 407 ff). Der Mitläufereffekt veranschaulicht das Erreichen der kritischen Masse bei der Diffusion eines Standards (Granovetter 1978, S. 1420 ff).

  5. Common Reporting enthält eine auf XBRL basierende Taxonomie mit den Regeln von Basel II zur Berichterstattung zwischen Banken und den jeweiligen Aufsichtsbehörden und wurde vom Committee of European Banking Supervisors (CEBS) in Auftrag gegeben.

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Correspondence to André Gräning.

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Angenommen nach vier Überarbeitungen durch Prof. Dr. Peter Buxmann.

Die Aussagen entsprechen der Meinung des Autors M. Piechocki und nicht der IFRS Foundation.

This article is also available in English via http://www.springerlink.com and http://www.bise-journal.org: Gräning A, Felden C, Piechocki M (2011) Status Quo and Potential of XBRL for Business and Information Systems Engineering. Bus Inf Syst Eng. doi: 10.1007/s12599-011-0169-1.

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Gräning, A., Felden, C. & Piechocki, M. Status Quo und Potenziale der eXtensible Business Reporting Language für die Wirtschaftsinformatik. WIRTSCHAFTSINFORMATIK 53, 225–234 (2011). https://doi.org/10.1007/s11576-011-0282-2

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