Data Mapping for XBRL: A Systematic Literature Review

It is evident the growth of the use of eXtensible Business Reporting Language (XBRL) technology in the context of financial reports on the Internet, either for its advantages and benefits or by government impositions, however, the data to be transported by this language are mostly stored in structures defined as database, some relational other NoSQL. The need to integrate XBRL technology with other data storage technologies has been growing continuously, and research is needed to seek a solution for mapping data between these environments. The possible difficulties in integrating XBRL with other technologies, relational database or NoSQL, CSV files, JSON, need to be mapped and overcome. Generating XBRL documents from the database can be costly, since there is no native alternative that the database manager system exports from the database manager system, the data in XBRL. For this, specific third-party systems are needed to generate XBRL documents. Generally, these systems are proprietary and have a high cost. Integrate these different technologies adds complexity, since these documents do not connect to the database manager system. These difficulties cause performance and storage problems and in cases of large data, such as data delivery to government agencies, complexity increases. Thus, it is essential to study techniques and methods that allow us to infer a solution to perform this integration and/or mapping, preferably in a generic way, that includes the XBRL data structure and the main data models currently used, i.e.  Relational DBMS, NoSQL, JSON or CSV files. It is expected, in this work, through a systematic literature review, to identify the state of the art concerning the mapping of XBRL data

A data transformation model for relational and non-relational data

The information systems that support small, medium, and large organisations need data transformation solutions from multiple data sources to fulfill the requirements of new applications and decision-making to stay competitive. Relational data is the foundation for the majority of applications programme, whereas non-relational data is the foundation for the majority of newly produced applications. The relational model is the most elegant one; nonetheless, this kind of database has a drawback when it comes to managing very large volumes of data. Because they can handle massive volumes of data, non-relational databases have evolved into relational database substitutes. The key issue is that rules for data transformation processes across various data types are becoming less well-defined, leading to a steady decline in data quality. Therefore, to handle relational and non-relational data and satisfy the requirements for data quality, an empirical model in this domain knowledge is required. This study seeks to develop a data transformation model used for different data sources while satisfying data quality requirements, especially the transformation processes in relational and non-relational model, named Data Transformation with Two ETL Phases and Central-Library (DTTEPC). The different stages and methods in the developed model are used to transform the metadata information and stored data from relational to non-relational systems, and vice versa. The model is developed and validated through expert review, and the prototype based on the final version is employed in two case studies: education and healthcare. The results of the usability test demonstrate that the developed model is capable of transforming metadata data and stored data across systems. So enhancing the information systems in various organizations through data transformation solutions. The DTTEPC model improved the integrity and completeness of the data transformation processes. Moreover, supports decision-makers by utilizing information from various sources and systems in real-time demands