THE OPTIMIZATION OF THE INTERNAL AND EXTERNAL REPORTING IN FINANCIAL ACCOUNTING: ADOPTING XBRL INTERNATIONAL STANDARD

More and more enterprises, especially the listed companies, have adopted newaccounting norms and regulations (IFRS or US GAAP, Bale II and, in perspective, SURFI),manifesting interest for publishing financial reports using a standard format able to considerablyimprove their communication, data collection in the receiving units, control and analysis offinancial information. When switching to the new accounting rules specified in international orregional standards and norms, regulatory and control bodies recommend the XBRL format forfinancial reporting, with recognition of the regional jurisdiction. Our paper makes a review of theliterature, presents the XBRL specific elements and proposes possible solutions for internal andexternal financial reporting of an enterprise. Finally, it concludes on the benefits of adopting XBRLat national level in a potential XBRL Romania project.accounting norms, financial reporting, XBRL, taxonomy, XBRL jurisdiction.

Developing information architecture through records management classification techniques

Purpose – This work aims to draw attention to information retrieval philosophies and techniques allied to the records management profession, advocating a wider professional consideration of a functional approach to information management, in this instance in the development of information architecture. Design/methodology/approach – The paper draws from a hypothesis originally presented by the author that advocated a viewpoint whereby the application of records management techniques, traditionally applied to develop business classification schemes, was offered as an additional solution to organising information resources and services (within a university intranet), where earlier approaches, notably subject- and administrative-based arrangements, were found to be lacking. The hypothesis was tested via work-based action learning and is presented here as an extended case study. The paper also draws on evidence submitted to the Joint Information Systems Committee in support of the Abertay University's application for consideration for the JISC award for innovation in records and information management. Findings – The original hypothesis has been tested in the workplace. Information retrieval techniques, allied to records management (functional classification), were the main influence in the development of pre- and post-coordinate information retrieval systems to support a wider information architecture, where the subject approach was found to be lacking. Their use within the workplace has since been extended. Originality/value – The paper advocates that the development of information retrieval as a discipline should include a wider consideration of functional classification, as this alternative to the subject approach is largely ignored in mainstream IR works

Visual Management in Brazilian Construction Companies: Taxonomy and Guidelines for Implementation

Visual management (VM) is the managerial strategy of consciously integrating visual tools in workspaces with the aim of increasing transparency on construction sites. Several VM tools and approaches that had been originally developed in the manufacturing context were implemented in construction. However, research on the application of VM in construction as a managerial strategy is scarce. This paper aims to investigate and classify the types of visual devices that can be used in construction sites through multiple case studies carried out in nine construction companies actively implementing VM. It also discusses strategies for the implementation of VM in construction. The main contributions of this investigation are: (1) a VM tools taxonomy that can be used to identify VM application opportunities, providing a basis for evaluating the level of VM implementation in construction; and (2) identification of critical factors for the implementation and various features of the VM strategy in construction

Barriers and drivers to energy efficiency? A New taxonomical approach

This paper develops a new systematic classification and explanation of barriers and drivers to energy efficiency. Using an `actor oriented approach', the paper tries to identify (i) the drivers and barriers that affect the success or failure of energy efficiency investments and (ii) the institutions that are responsible for the emergence of these barriers and drivers. This taxonomy aims to synthesise ideas from three broad perspectives, viz., micro (project/end user), meso (organization), and macro (state, market, civil society). The paper develops a systematic framework by looking at the issues from the perspective of different actors. This not only aids the understanding of barriers and drivers; it also provides scope for appropriate policy interventions. This focus will help policy-makers evaluate to what extent future interventions may be warranted and how one can judge the success of particular interventions.

Barriers and Drivers to Energy Efficiency - A new Taxonomical Approach

This paper develops a new systematic classification and explanation of barriers and drivers to energy efficiency. Using an actor oriented approach, the paper tries to identify (i) the drivers and barriers that affect the success or failure of energy efficiency investments and (ii) the institutions that are responsible for the emergence of these barriers and drivers. This taxonomy aims to synthesise ideas from three broad perspectives, viz., micro (project/end user), meso (organization), and macro (state, market, civil society). The paper develops a systematic framework by looking at the issues from the perspective of different actors. This not only aids the understanding of barriers and drivers; it also provides scope for appropriate policy interventions. This focus will help policy-makers evaluate to what extent future interventions may be warranted and how one can judge the success of particular interventions.Energy Efficiency, Taxonomical Approach