Metadata language for online identification: an XBRL international project

Authors:
Enrique Bonson-Ponte;Tomas Escobar-Rodriguez;Francisco Flores-Munoz
Affiliations:
Department of Accounting, Financial Economy and Information Systems, University of Huelva, Spain.;Department of Accounting, Financial Economy and Information Systems, University of Huelva, Spain.;Department of Accounting, Financial Economy and Information Systems, University of Huelva, Spain
Venue:
International Journal of Metadata, Semantics and Ontologies
Year:
2007

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Abstract

This paper sets out to describe how the XBRL-GDI project (eXtensible Business Reporting Language General Data of Identification), has responded to a need for the online identification of persons and entities of all types, in a pre-existing environment characterised by the heterogeneity of systems and channels of communication. The democratic structure of the GDI Working Group, together with the intensive use of technological means of communication between members, has enabled the project to be successfully completed. The increasing utilisation of XBRL in various administrative and business fields, including at high levels, serves as an endorsement of the XBRL-GDI project.