This paper applies Latour‟s (1992) translation map as a device to explore the development of and recent conflict between two data standards for the exchange of business information – EDIFACT and XBRL. Our research is focussed in France, where EDIFACT is well established and XBRL is just emerging. The alliances supporting both standards are local and global. The French/European EDIFACT is promul...

This paper focuses on object modeling of eXtensible Business Reporting Language (XBRL) applications using Unified Modeling Language (UML) diagrams in the context of developing management appraisal systems based on balanced scorecard concepts. An overview of theses technologies and the benefits associated with their integration is explored. The potential offered by reverse-engineered XBRL financ...

Companies around the world are increasingly expected to report their greenhouse gas emissions. Currently there are various formulas to calculate emissions, and there are different reporting formats. Most of the reporting formats are paper-based or non-readable-by-machine formats. The emissions of companies will influence their accounting results due to ‘cap & trade’ systems or environmental tax...

As a common standard for global business reporting, eXtensible Business Reporting Language (XBRL) can make up the deficiencies of traditional financial reports in terms standardized disclosure and information use costs, provide firm-specific to report users, reduce level corporate stock price synchronicity, then improve capital market allocation efficiency. Based on data Chinese listed companie...

This paper describes the development and applications of FRAANK – Financial Reporting and Auditing Agent with Net Knowledge. The prototype of FRAANK presented here provides automated access to, and understanding and integration of rapidly changing financial information available from various sources on the Internet. In particular, FRAANK implements intelligent parsing to extract accounting numb...

The XBRL Europe Business Registers (xEBR) working group has developed a Core Reference Taxonomy over the last years. This work represents a milestone in the support of conceptual interoperability concerning the information on company identification and financial statements across European legislations and languages. Our main contribution is to port the current data of this taxonomy, which is av...