Building the Data Warehouse,3rd Edition
Building the Data Warehouse,3rd Edition
Enterprise Information Portals and Knowledge Management
Enterprise Information Portals and Knowledge Management
Using HLT for acquiring, retrieving and publishing knowledge in AKT: position paper
HLTKM '01 Proceedings of the workshop on Human Language Technology and Knowledge Management - Volume 2001
Modeling of risk losses using size-biased data
IBM Journal of Research and Development - Business optimization
KM3: a DSL for metamodel specification
FMOODS'06 Proceedings of the 8th IFIP WG 6.1 international conference on Formal Methods for Open Object-Based Distributed Systems
Public process management: a method for introducing standard business reporting
Proceedings of the 12th Annual International Digital Government Research Conference: Digital Government Innovation in Challenging Times
Proceedings of the 12th Annual International Digital Government Research Conference: Digital Government Innovation in Challenging Times
Financial reporting comparability: toward an XBRL ontology of the FASB/IFRS conceptual framework
International Journal of Electronic Finance
International Journal of Electronic Government Research
XBRL: A New Global Paradigm for Business Financial Reporting
Journal of Global Information Management
XBRL: A New Global Paradigm for Business Financial Reporting
Journal of Global Information Management
Ontology-based Data Integration for Corporate Sustainability Information Systems
Proceedings of International Conference on Information Integration and Web-based Applications & Services
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In this paper, we discuss the motivation and the fundamentals of an ontology representation of business reporting data and metadata structures as defined in the eXtensible business reporting language (XBRL) standard. The core motivation for an ontology representation is the enhanced potential for integrated analytic applications that build on quantitative reporting data combined with structured and unstructured data from additional sources. Applications of this kind will enable significant enhancements in regulatory compliance management, as they enable business analytics combined with inference engines for statistical, but also for logical inferences. In order to define a suitable ontology representation of business reporting language structures, an analysis of the logical principles of the reporting metadata taxonomies and further classification systems is presented. Based on this analysis, a representation of the generally accepted accounting principles taxonomies in XBRL by an ontology provided in the web ontology language (OWL) is proposed. An additional advantage of this representation is its compliance with the recent ontology definition metamodel (ODM) standard issued by OMG.