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Online business reporting: An information management perspective

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  • Williams, Susan P.
  • Scifleet, Paul A.
  • Hardy, Catherine A.

Abstract

Online business reporting and the benefits thereof are widely reported in the academic and practitioner literatures. Much is made of its potential to transform information supply and demand and the dominant focus of the current discourse is on the automation and publishing aspects of online business reporting. These we argue are necessary aspects but present a narrow conception of the role of business information in organisations. Current research lacks an information management perspective, which focuses attention on the design, management and intellectual organisation of business information. Drawing on a preliminary study of the adoption and implementation of business reporting markup languages (in particular XBRL) in the Australian financial sector we draw out the issues for research and practice. We present a complementary perspective that makes information and information work visible and takes into account the complex inter-relationships between the activities of humans and the information itself.

Suggested Citation

  • Williams, Susan P. & Scifleet, Paul A. & Hardy, Catherine A., 2006. "Online business reporting: An information management perspective," International Journal of Information Management, Elsevier, vol. 26(2), pages 91-101.
    • Handle: RePEc:eee:ininma:v:26:y:2006:i:2:p:91-101
    DOI: 10.1016/j.ijinfomgt.2005.11.004
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    References listed on IDEAS

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    1. Michael John Jones & Jason Zezhong Xiao, 2004. "Financial reporting on the Internet by 2010: a consensus view," Accounting Forum, Taylor & Francis Journals, vol. 28(3), pages 237-263, September.
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    1. Enrique BONSON, 2008. "Solvency II and XBRL: New Rules and Technologies in Insurance Supervision," Review of Economic and Business Studies, Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, issue 2, pages 35-49, November.
    2. Zhu, Hongwei & Madnick, Stuart E., 2008. "Semantic Integration Approach to Efficient Business Data Supply Chain: Integration Approach to Interoperable XBRL," Working papers 40087, Massachusetts Institute of Technology (MIT), Sloan School of Management.
    3. André Gräning & Carsten Felden & Maciej Piechocki, 2011. "Status Quo and Potential of XBRL for Business and Information Systems Engineering," Business & Information Systems Engineering: The International Journal of WIRTSCHAFTSINFORMATIK, Springer;Gesellschaft für Informatik e.V. (GI), vol. 3(4), pages 231-239, August.
    4. Carsten Felden, 2011. "Characteristics of XBRL adoption in Germany," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 22(2), pages 161-186, December.
    5. Enrique Bonsón & Virginia Cortijo & Tomas Escobar & Francisco Flores & Sergio Monreal, 2010. "Solvency II and XBRL: new rules and technologies in insurance supervision," Journal of Financial Regulation and Compliance, Emerald Group Publishing Limited, vol. 18(2), pages 144-157, May.

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