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Using the XBRL GL for supporting Organizational Processes
BibTeX
@MISC{Reyes_usingthe,
author = {Eva Reyes and Daniel Rodríguez and Javier Dolado},
title = {Using the XBRL GL for supporting Organizational Processes},
year = {}
}
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Abstract
Decision making with Information Technologies is a eld constantly evolving. XBRL is a well known standard for managing information generated in nancial and accounting domains. However, not all information can be straightforwardly coded in XBRL. Many taxonomies are being developed for representing the variety of accounting reports. In this work we explore the possibilities of using the XBRL Global Ledger as support for information related to accounting processes. The main question to tackle is how to map the process information onto the XBRL GL or, conversely, how to put the information of the entries of the GL within the rest of the processes of the organization. An "`ontological approach" ' may help in this case. 1
