Is XBRL a ‘killer app’?

Authored by: Joanne Locke

The Routledge Companion to Accounting Communication

Print publication date:  April  2013
Online publication date:  May  2013

Print ISBN: 9780415617147
eBook ISBN: 9780203593493
Adobe ISBN: 9781135071585

10.4324/9780203593493.ch13

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Abstract

Computers and the Internet are disruptive technologies that have had far-reaching impacts in business and society (Downes, 2009). How these technologies affect accountants’ work practices and their communication of accounting information have been the subject of research (for example, Caglio, 2003; Cong et al., 2008; Debreceny et al., 2002; Lymer and Debreceny, 2003; Quattrone and Hopper, 2006; Unerman and Bennett, 2004). The purpose of this chapter is to focus on eXtensible Business Reporting Language (XBRL), which is a digital data standard 1 designed specifically to facilitate the communication of business data on networks.

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