Factors affecting Standard Dominance in the battle between EDIFACT versus XBRL Data Exchange Standards in India

Companies and governments use information technology standards to conduct data exchange, the concept being called Business to Government (B2G) data exchange. Companies use these standards to report their financial and business data to the government and governments collect these data for regulatory purposes. This research analyses two such...

Implementation of XBRL Based Reporting System: Developing a framework for the process of XBRL adoption and implementation by using the case study in the Netherlands and in Indonesia

Numerous studies on XBRL (eXtensible Business Reporting Language) have been conducted in the past two decades. However, the research on the dynamic issues during XBRL adoption and implementation stages are still left unaddressed. The aim of this study is to develop a framework of factors that influence the process of XBRL adoption and...

Business Process Management in an Accounting Firm

Market pressure for cost-efficiency is forcing, and the implementation of XBRL is enabling, accounting firms to optimize their business processes to become more cost-efficient. While the manufacturing industry has benefited much from available BPM methodology for becoming more agile, leaner, cost-effective and customer-focused, it is still...