Status Quo and Potential of XBRL for Business and Information Systems Engineering

The paper examines the current state of research as regards the eXtensible Business Reporting Language (XBRL) by using the literature review methodology. The results showthat an empiricalquantitative 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

XBRL technology adoption and consequences: A synthesis of theories and suggestions of future research

Research Question: This study is an appraisal of XBRL existing literature to find out what exists and what is lacking in the literature regarding the incentives of XBRL adoption, and its consequences. Motivation: The literature has not fully investigated the incentives of XBRL adoption and its consequences for the users of financial statements. The aim of this study is to synthesize current literature on XBRL adoption and its consequences. Idea: eXtensible Business Reporting Language (XBRL) is revolutionizing financial reporting on a global scale. It has the support of the world's most powerful institutions, including stock exchanges, central banks, standard setters, regulators, and other industry interests. It has attracted the attention of accounting researchers to better understand its influences on accounting and auditing professionals. Methodology: The current study uses qualitative research methods that includes a review and a synthesis of a variety of archival materials. Papers on XBRL are summarized under two main categories: incentives of XBRL adoption, and its consequences. Findings: The review suggests that the majority of publications are published in the second decade during 2011-2021 period. This result may imply that researchers try to give more answers for regulators, policy makers and standard-setters about issues related to the concrete implementation of XBRL in different contexts and countries. In addition, the current review notices that most of the previous studies that focus on the determinants of XBRL adoption are exploratory and use the qualitative method through surveys and/or interviews. While these studies extend our knowledge about the motivations that push towards the XBRL adoption, future studies could confirm these results with more objective measures. The current study notices that most prior studies focus on a single country, hence future research may use comparative analysis of XBRL adoption in different countries as it may offer a better understanding of the actual use of XBRL in diverse contexts. Further studies should consider emerging countries, and more particularly GCC countries, where XBRL technology adoption is mandatory and take into account the socio-economic culture of these countries. As a future direction, there is a need of investigation on the role of regulation in improving the use of XBRL and the extent of compliance with XBRL IFRS taxonomy. Future studies may also investigate the potential consequences of XBRL technology on financial reporting quality to give answers for standard-setters and policy makers. Contribution: Our research contributes to the existing literature by creating a foundational knowledge base that will be relevant to different stakeholders including, governments, practitioners, and researchers on the effects of implementing XBRL, as well as the relevance of such theories in explaining XBRL adoption

Os Impactos Provenientes da Adoção de XBRL nos Fatores de Qualidade de Software

XBRL é uma tecnologia adotada atualmente por várias instituições governamentais e empresas ao redor do mundo. Muitos trabalhos relacionados ao seu uso e benefícios para as áreas financeira e contábil são encontrados na literatura. Entretanto, pouco se conhece dos seus benefícios para a Engenharia de Software. XBRL pode causar impactos nos processos de desenvolvimento de software financeiro, assim como nos fatores de qualidade de software. Logo, há necessidade de se identificar os impactos provenientes da adoção de XBRL nos processos de desenvolvimento de software financeiro e nos fatores de qualidade de software. Este artigo tem como objetivo identificar os impactos provenientes da adoção de XBRL nos fatores de qualidade de software. A identificação desses impactos poderá ajudar as empresas desenvolvedoras de software a conhecer melhor as vantagens relacionadas ao uso de XBRL, a aumentar a adoção de XBRL em outras empresas, o que, consequentemente, poderá contribuir com a melhoria da qualidade dos software desenvolvidos, facilitando a implementação de frameworks de qualidade dentro dessas instituições

A Knowledge Development Perspective on Literature Reviews: Validation of a new Typology in the IS Field

Literature reviews (LRs) play an important role in developing domain knowledge in all fields. Yet, we observe insufficient insights into the activities with which LRs actually develop knowledge. To address this important gap, we 1) derive knowledge-building activities from the extant literature on LRs, 2) suggest a knowledge-based LR typology that complements existing typologies, and 3) apply the typology in an empirical study that explores how LRs with different goals and methodologies have contributed to knowledge development. In analyzing 240 LRs published in 40 renowned information systems (IS) journals between 2000 and 2014, we draw a detailed picture of knowledge development that one of the most important genres in the IS field has achieved. With this work, we help to unify extant LR conceptualizations by clarifying and illustrating how they apply different methodologies in a range of knowledge-building activities to achieve their goals with respect to theory