TR8-07 XBRL: Artefacts of a standard

Presenter: André Gräning

Artefacts of a Standard Over the last decade of developing XBRL, the language gained hardly any interest from the Information System (IS) community (Research Perspective). A lot of research literature addressed management or financials aspects and explained how XBRL works and what the benefits of XBRL are (Consultancy Perspective). Further some literature gives a technical overview of the language (Developer Perspective). As XBRL is coming more into focus, the fundamental IS research is still missing. Specifically several issues such as like integration in information systems or data storage and data exchange are not covered with the sufficient level of detail.

The goal of this presentation is to show how IS research can support the future development of XBRL and potentially accelerate the diffusion of XBRL as a complete set of standards. This presentation will provide also facilitate a discussion concerning IS research methods, constructs and how to handle XBRL as an artefact from the design science theory perspective.