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European Online Journal of Natural and Social Sciences: Proceedings

Overview of XBRL technologies for decision making in accounting information systems

Amir Hosein Asadi

Abstract


XBRL (Extensible Business Reporting Language) is a language for the electronic communication of business and financial data in XML (Generalized Markup Language). This technology has benefits in the preparation, analysis and business data informing compared with other methods of paper basis or hoc technologies of previous EDI (Semantic Web). These advantages include cases such as cost reduction, greater efficiency and effectiveness, accuracy and reliability for all activities involved in supplying or using financial data. This article has an overview to XBRL technologies and how to employ them in decision-making in various financial areas and also considers the Semantic Web and Web Services as future challenges.


Keywords


XBRL, accounting, decision making, accounting information systems

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