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Adopting Extensible Business Reporti...

Cruz, Marivic.

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Adopting Extensible Business Reporting Language (XBRL): A grounded theory.

紀錄類型:	書目-語言資料,印刷品 : Monograph/item
正題名/作者:	Adopting Extensible Business Reporting Language (XBRL): A grounded theory./
作者:	Cruz, Marivic.
面頁冊數:	151 p.
附註:	Source: Dissertation Abstracts International, Volume: 71-10, Section: A, page: 3740.
Contained By:	Dissertation Abstracts International71-10A.
標題:	Business Administration, Management. -
電子資源:	http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=3425612
ISBN:	9781124266480

Adopting Extensible Business Reporting Language (XBRL): A grounded theory.
Cruz, Marivic.

Adopting Extensible Business Reporting Language (XBRL): A grounded theory. - 151 p.

Source: Dissertation Abstracts International, Volume: 71-10, Section: A, page: 3740.

Thesis (D.M.)--University of Phoenix, 2010.

In 2007 and 2008, government challenges consisted of error prone, manually intensive, and inefficient environments for financial reporting. Banking regulators worldwide faced issues with respect to transparency, timeliness, quality, and managing risks associated with accounting opacity. The general problem was the existing reporting standards and unscrupulous practices affect the generally accepted accounting principles (GAAP) accounting and the SEC reporting. The purpose of this study was to explore the role and benefits of XBRL, a technological innovation that can transform records in financial statements into interactive and actionable information through Internet technology for corporate managers and financial professionals. Grounded theory qualitative research was used to examine the connections between the financial processes in organizations and the cultural context in which the organizations exist. The target population was limited to the U.S.-based foreign and domestic financial institutions, and 16 participants were accommodated in this study. The data findings provided the discovery of four emergent theories: (a) The benefits of XBRL; (b) The challenges associated with XBRL; (c) The perceived benefits and challenges associated with the adoption of XBRL; and (d) For a successful implementation of XBRL, the salient issues that need to be resolved. The analysis interpreted multiple themes; yet, there is no one ultimate or correct interpretation.

ISBN: 9781124266480Subjects--Topical Terms:

626628
Business Administration, Management.

Adopting Extensible Business Reporting Language (XBRL): A grounded theory.
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