The authors of this book analyse the social and technical nature
and role of XBRL in information supply chains and capital markets
as well as the XBRL standard and taxonomies. They provide a
critical view of XBRL from a research perspective, present
different projects in the XBRL area and indicate future directions
for XBRL research. Current research questions are taken up and
discussed from different perspectives. From a technical point of
view, the spectrum encompasses the internal perspective up to the
final user layer. Apart from these technical issues, there are also
key socio-technical aspects which are vital to the understanding of
XBRL use.
General
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