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A survey of XBRL adoption impact on financial software development processes and software quality

Author

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  • Marcelo Gomes De Cerqueira
  • Paulo Caetano Da Silva

Abstract

XBRL technology is currently used by several government institutions and companies around the world. The literature includes many papers related to the uses and benefits of XBRL in the areas of finance and accounting. However, there is a research gap on its benefits to software engineering. This paper seeks to identify the XBRL impacts on financial software development processes and software quality factors. Identifying such impacts may help software development companies better understand the advantages related to XBRL use and increase the adoption in other companies. This, in turn, may contribute to software quality improvement, facilitating the implementation of better financial software development frameworks in organisations.

Suggested Citation

  • Marcelo Gomes De Cerqueira & Paulo Caetano Da Silva, 2021. "A survey of XBRL adoption impact on financial software development processes and software quality," International Journal of Business Information Systems, Inderscience Enterprises Ltd, vol. 37(2), pages 263-286.
    • Handle: RePEc:ids:ijbisy:v:37:y:2021:i:2:p:263-286
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