Download this Paper Open PDF in Browser

Extensible Business Reporting Language (XBRL): A Note on Need to Study XBRL as a Social Artifact

International Journal of Enterprise Information Systems (IGI), 2013, Forthcoming

6 Pages Posted: 4 Jan 2010 Last revised: 26 Jul 2014

Jagdish Pathak

University of Windsor - Odette School of Business

Date Written: January 4, 2010

Abstract

XBRL is a language for the electronic communication of business and financial data, which is revolutionizing business reporting around the world. It provides major benefits in the preparation, analysis, and communication of business information. This note takes a foundational step toward a paradigm and suggests how one might usefully augment further studies with research on XBRL as social artifacts. Technological artifacts are physical/material as well as social constructions thus making it plausible to be called social artifacts too. Extensible Business Reporting Language (XBRL) is one such technological artifact functioning as a social construction in the life of an ordinary accountant to a highflying investment banker. The Potential social impact of XBRL is unlike several other closely resembling technological artifacts like object-oriented paradigm in the life cycle of software.

Keywords: XBRL, Social Artifact, Organization, Financial Reporting

JEL Classification: G18, G34, G38, M41, M49

Suggested Citation

Pathak, Jagdish, Extensible Business Reporting Language (XBRL): A Note on Need to Study XBRL as a Social Artifact (January 4, 2010). International Journal of Enterprise Information Systems (IGI), 2013, Forthcoming. Available at SSRN: https://ssrn.com/abstract=1530940 or http://dx.doi.org/10.2139/ssrn.1530940

Jagdish Pathak (Contact Author)

University of Windsor - Odette School of Business ( email )

401 Sunset
Windsor N9B 3P4, Ontario
Canada
519-253-3000 ext. 3131 (Phone)
519-973-7073 (Fax)

HOME PAGE: http://www.jagdishpathak.com

Paper statistics

Downloads
355
Rank
69,158
Abstract Views
1,478