![]() Proceedings of the 34th Hawaii International Conference on System Sciences. open standards in the network era: an examination of the Linux phenomenon, in. Sometimes particular types of software become standards in themselves – for example, the Microsoft Windows operating system is considered such a (proprietary) standard (Oksala et al., 1996 Oksala, S., Rutkowski, A., Spring, M. Often standards are contained in software as a way of packaging them. They set out areas for further research.ģ. , identify a framework of XBRL's impacts on users and others involved in the supply chain. Journal of Emerging Technologies in Accounting, 3(1): 97– 116. XBRL: an impact framework and research challenge. Essentials of XBRL: Financial Reporting in the 21st Century, Hoboken, NJ: John Wiley. It is beyond the scope of this paper to provide a detailed introduction to XBRL, but these are readily available (see Bergeron, 2003 Bergeron, B. XBRL is an XML-based meta-data standard for the electronic exchange of financial and non-financial information. Finally areas for future research are identified.ġ. Decisions about the technical structure of XBRL, the regulator-led pattern of adoption and the organisation of XII are discussed. The barrier to participation that is created by requiring paid membership and a focus on transacting business at physical conferences and meetings is identified as particularly critical. While XBRL is an open data standard in terms of access to the equivalent of its ‘source code’ we find that the governance structure of the XBRL consortium is significantly different to a model open source approach. In common with open source projects, the benefits and progress of XBRL have been overstated and ‘hyped’ by enthusiastic participants. Comparison of the open source model to XBRL enables us to identify a number of interesting similarities and differences. We theorise the development of XBRL using concepts drawn from a model of successful open source projects. This paper examines the approach of XBRL International (XII) to the meta-data standard's development and diffusion. Extensible Business Reporting Language (XBRL) is being adopted by European regulators as a data standard for the exchange of business information.
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