An Integrative Review and Synthesis of XBRL Research in Academic Journals

2014 ◽  
Vol 29 (1) ◽  
pp. 115-153 ◽  
Author(s):  
Arif Perdana ◽  
Alastair Robb ◽  
Fiona Rohde
Keyword(s):  
Information Systems ◽  
Information Exchange ◽  
Research Direction ◽  
Integrative Review ◽  
Future Research ◽  
Computer Language ◽  
Markup Language ◽  
Academic Journals ◽  
Business Reporting ◽  
Extensible Markup

ABSTRACT Extensible business reporting language (XBRL) was developed from an established markup computer language (eXtensible Markup Language, XML). XBRL facilitates data and information exchange between different information systems (IS). This important feature has attracted much research since the early 2000s. This article aims to provide a framework for XBRL research's contributions to information systems (IS). An integrative review is needed to draw an overall picture and canvas key findings regarding the various XBRL topics examined in past studies. Such a review also identifies research opportunities and guides future XBRL research. We conducted thematic analysis using an integrative literature review. A sample of 150 XBRL articles obtained from various peer-reviewed academic journals was used to understand past XBRL studies and suggest XBRL's future research direction. This article identifies and proposes four current XBRL research streams; namely, XBRL's impact on business, XBRL's adoption, XBRL's technical development, and XBRL education. This paper then examines the key findings of these XBRL papers, offers several potential areas where further investigation may be warranted, and suggests XBRL research-informed practices.

Research on Integrated Data Environment for Aviation Equipments Based on Extensive Interactivity of IETMs

2013 ◽  
Vol 401-403 ◽  
pp. 1964-1967
Author(s):  
Wei Wei Jiang ◽  
Jin Yan ◽  
He Yin ◽  
Xue Qiao Hou ◽  
Liang Zhang
Keyword(s):  
Information Systems ◽  
Information Exchange ◽  
Data Sources ◽  
Markup Language ◽  
Technical Data ◽  
Other Information ◽  
Extensible Markup ◽  
Interactive Interfaces ◽  
Data Environment ◽  
Intermediate Mode

As a focus for the current research in the informatization field, Interactive Electronic Technical Manuals (IETMs) involve all kinds of activities relating to equipment support and diversified extensible interactive interfaces. By studying the interaction of IETMs for aviation equipments with other information systems, IETMs functions can be expanded in terms of maintenance aiding, training aiding and technical data management aiding. By creating an integrated data environment framework of IETMs for aviation equipments with Extensible Markup Language (XML) technology, an intermediate mode, the information exchange and sharing can be achieved between different data sources, and the supportability and supporting capability of aviation equipments can be improved.

An Introduction to XBRL through the Use of Research and Technical Assignments

2006 ◽  
Vol 20 (1) ◽  
pp. 161-185 ◽  
Author(s):  
Stephanie M. Farewell
Keyword(s):  
Significant Role ◽  
The Other ◽  
Extensible Markup Language ◽  
Markup Language ◽  
Basic Skill ◽  
Reading Research ◽  
Business Reporting ◽  
Basic Understanding ◽  
The Future ◽  
Extensible Markup

This project is designed to facilitate an understanding of eXtensible Business Reporting Language (XBRL). The materials are structured so that each can be used independently of the other components. The materials consist of a reading, research assignments, and two technical assignments. The reading is written to provide a background on XBRL. After obtaining a basic understanding of XBRL, research and technical assignments are used to increase the student's skill-set. The research assignments look at the evolution of XBRL. The first technical assignment modifies and styles eXtensible Markup Language (XML) tagged data. In the second technical assignment an industry extension is developed to the promulgated Commercial and Industrial (C-I) taxonomy. The second technical assignment concludes with the creation of an instance document and viewing of the instance document with a style sheet. Through an understanding of XBRL, students will possess an important basic skill-set for a technology that will likely play a significant role in the future of accounting. In addition, they should have an appreciation for the purpose of XBRL, including the nature of the technology and the inherent challenges.

An Investigation of GISM Issues for Successful Management of the Globalization Process

2008 ◽  
pp. 2618-2632
Author(s):  
Yi-chen Lan
Keyword(s):  
Information Technology ◽  
Information Systems ◽  
Research Direction ◽  
Future Research ◽  
Time Zone ◽  
Information Systems Management ◽  
Business Operations ◽  
User Management ◽  
Transition Issues ◽  
Global Transition

This chapter investigates issues related to the global transition of an enterprise through the application of information technology and information systems. It starts with the discussion of the issues that are critical to the successful transition of an enterprise to transborder business operations using information systems. The expected outcome of such transition would be a globalized organization that would not be limited by geographical and time zone barriers, nor restricted by cultural differences. The global transition issues are further classified into five categories embracing business information systems management, information technology management, people management, end user management, and culture. It is then followed by a comprehensive examination of individual issues that is vital in understanding their impact on the transition and how to alleviate that impact. The chapter concludes by indicating a future research direction that might augment the development of this emerging field.

A Framework for an Organization's Transition to Globalization - Investigation of IT Issues

2003 ◽  
pp. 1-11 ◽  
Author(s):  
Yi-chen Lan
Keyword(s):  
Information Technology ◽  
Information Systems ◽  
Telecommunication Network ◽  
Research Direction ◽  
Future Research ◽  
It Infrastructure ◽  
Future Research Direction ◽  
Global Business ◽  
Business Applications ◽  
Transition Issues

This chapter explores information technology (IT) issues in regard to an organization’s transition towards globalization. The challenges of IT dealing with transforming enterprises to globalized organizations require the identification, consolidation, and resolution of issues to support the organizations towards globalization. The chapter begins with identifying and classifying four major IT transition issues: global IT infrastructure, global business applications, global telecommunication network, and data/information systems improvement. It is then followed by detailed discussion of each issue with regards to its importance and relevance in global transformation. The chapter concludes by indicating a future research direction to incorporate organizational scopes (inter-organizational and intra-organizational) in the global IT transition framework.

GML Topology Data Storage Schema Design

2007 ◽  
Vol 11 (6) ◽  
pp. 701-708 ◽  
Author(s):  
Yuzhen Li ◽  
◽  
Jianming Lu ◽  
Jihong Guan ◽  
Mingying Fan ◽  
...  
Keyword(s):  
Data Storage ◽  
Spatial Data ◽  
Information Exchange ◽  
Spatial Databases ◽  
Geographical Information ◽  
Markup Language ◽  
Oracle Spatial ◽  
Geographical Data ◽  
Schema Design ◽  
Extensible Markup

Geography Markup Language (GML) was developed to standardize the representation of geographical data in extensible markup language (XML), which facilitates geographical information exchange and sharing. Increasing amounts of geographical data are being presented in GML as its use widens, raising the question of how to store GML data efficiently to facilitate its management and retrieval. We analyze topology data in GML and propose storing nonspatial and spatial data from GML documents in spatial databases (e.g, Oracle Spatial, DB2 Spatial, and PostGIS/PostgreSQL.). We then use an example to analyze the topology relation.

An Investigation of GISM Issues for Successful Management of the Globalization Process

2003 ◽  
pp. 82-103
Author(s):  
Yi-chen Lan
Keyword(s):  
Information Technology ◽  
Information Systems ◽  
Research Direction ◽  
Future Research ◽  
Time Zone ◽  
Information Systems Management ◽  
Business Operations ◽  
User Management ◽  
Transition Issues ◽  
Global Transition

This chapter investigates issues related to the global transition of an enterprise through the application of information technology and information systems. It starts with the discussion of the issues that are critical to the successful transition of an enterprise to transborder business operations using information systems. The expected outcome of such transition would be a globalized organization that would not be limited by geographical and time zone barriers, nor restricted by cultural differences. The global transition issues are further classified into five categories embracing business information systems management, information technology management, people management, end user management, and culture. It is then followed by a comprehensive examination of individual issues that is vital in understanding their impact on the transition and how to alleviate that impact. The chapter concludes by indicating a future research direction that might augment the development of this emerging field.

A Systematic Review of Social Media Acceptance From the Perspective of Educational and Information Systems Theories and Models

2018 ◽  
Vol 57 (8) ◽  
pp. 2085-2109 ◽  
Author(s):  
Noor Al-Qaysi ◽  
Norhisham Mohamad-Nordin ◽  
Mostafa Al-Emran
Keyword(s):  
Systematic Review ◽  
Social Media ◽  
Information Systems ◽  
Technology Acceptance ◽  
Social Constructivism ◽  
Research Direction ◽  
Research Topic ◽  
Future Research ◽  
The Social ◽  
New Research

The study of social media acceptance and adoption is not a new research topic. However, the analysis of the educational and information systems (IS) theories/models that are used to examine the social media acceptance and adoption is considered an important research direction. To examine these theories/models and provide researchers with a clear vision of this research topic, we should be aware of the leading educational and IS theories/models used in this line of research. To this end, this systematic review retrieved and analyzed 2,382 articles. The retrieved articles were then critically examined to meet the inclusion and exclusion criteria, in which 122 articles published between 2009 and 2018 were eventually selected for further critical analysis. The main findings indicated that the uses and gratifications theory (U&G) and the social constructivism theory were considered the most widely used educational theories in social media. Besides, the technology acceptance model (TAM) and the unified theory of acceptance and use of technology (UTAUT) were considered the most extensively used IS models in studying the social media acceptance and adoption. These results afford a better understanding of social media studies related to the educational and IS theories/models and form a constructive reference for future research.

Sign in / Sign up

Export Citation Format

Share Document