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Towards an XBRL Ontology Extension for Management Accounting

  • Conference paper
Conceptual Modeling (ER 2014)

Part of the book series: Lecture Notes in Computer Science ((LNISA,volume 8824))

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Abstract

The Extensible Business Reporting Language (XBRL) is used in several countries to share business data and it is largely diffused, for example, for balance sheets exchange and archival. On the other side, the analysis of management accounting data poses more interoperability issues. In particular, it requires more sophisticate information models in order to integrate data generated by different parties (both internal and external to the enterprise) in different formats and for different purposes. For the same reason, the “flat” mapping, performed by automatic mechanisms often used to import XBRL streams into Web Ontology Language (OWL) for further processing, is inadequate and more sophisticate options are required. In this perspective, we propose a modification and extension of an existing XBRL ontology, with the aim of better supporting the concepts and the operations needed for management accounting.

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Author information

Authors and Affiliations

  1. Department of Economic Sciences, University of Salento, Lecce, Italy

    Barbara Livieri

  2. Department of Engineering, University of Salento, Lecce, Italy

    Marco Zappatore & Mario Bochicchio

Authors
  1. Barbara Livieri
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  2. Marco Zappatore
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  3. Mario Bochicchio
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Editor information

Editors and Affiliations

  1. Faculty of Information, University of Toronto, 140 St. George St., M5S 3G6, Toronto, ON, Canada

    Eric Yu

  2. Dept of Computer Science, University of Auckland, Private Bag 92019, 1142, Auckland, New Zealand

    Gillian Dobbie

  3. Lehrstuhl Informatik 5, RWTH Aachen University, Ahornstr. 55, 52056, Aachen, Germany

    Matthias Jarke

  4. Penn State University, 316B Information Sciences and Technology Building, 16802, University Park, PA, USA

    Sandeep Purao

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© 2014 Springer International Publishing Switzerland

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Livieri, B., Zappatore, M., Bochicchio, M. (2014). Towards an XBRL Ontology Extension for Management Accounting. In: Yu, E., Dobbie, G., Jarke, M., Purao, S. (eds) Conceptual Modeling. ER 2014. Lecture Notes in Computer Science, vol 8824. Springer, Cham. https://doi.org/10.1007/978-3-319-12206-9_23

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  • DOI: https://doi.org/10.1007/978-3-319-12206-9_23

  • Publisher Name: Springer, Cham

  • Print ISBN: 978-3-319-12205-2

  • Online ISBN: 978-3-319-12206-9

  • eBook Packages: Computer ScienceComputer Science (R0)

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