An extended enterprise is comprised of multiple linkages between and amongst a company and its suppliers, distributors, customers and others. Linkages are long term collaborative agreements based on synergies and the ability to create value. An extended enterprise eliminates wasteful transaction costs and removes redundancies, delays and inefficiencies from the supply chain. This is accomplished through the coordination of demand forecasting, production planning, deployment and transportation as well as creating organizational and process links with seamless information flows between them. Extended enterprise is enabled by developments in technology, especially information technology. Sharing information about sales forecast, production schedules, inventory, etc. makes an extended enterprise a win/win situation. Extended enterprise networks have used information technology systems such as electronic data interchanges, enterprise resource planning, and the Internet with different degrees of success. The Integrated Manufacturing Technology Initiative has identified several information technology criteria as critical to the success of future enterprises. Based on these criteria, this paper discusses XML�s contribution to the extended enterprise paradigm. Dell�s direct sale model is used to illustrate the role of XML in enterprise extension.
{"title":"Enterprise extension through extensible markup language","authors":"Mohamed E. Hussein, Kinsun Tam","doi":"10.4192/1577-8517-V2_6","DOIUrl":"https://doi.org/10.4192/1577-8517-V2_6","url":null,"abstract":"An extended enterprise is comprised of multiple linkages between and amongst a company\u0000and its suppliers, distributors, customers and others. Linkages are long term collaborative agreements\u0000based on synergies and the ability to create value. An extended enterprise eliminates wasteful transaction\u0000costs and removes redundancies, delays and inefficiencies from the supply chain. This is accomplished\u0000through the coordination of demand forecasting, production planning, deployment and transportation as\u0000well as creating organizational and process links with seamless information flows between them. Extended\u0000enterprise is enabled by developments in technology, especially information technology. Sharing\u0000information about sales forecast, production schedules, inventory, etc. makes an extended enterprise a\u0000win/win situation. Extended enterprise networks have used information technology systems such as\u0000electronic data interchanges, enterprise resource planning, and the Internet with different degrees of\u0000success. The Integrated Manufacturing Technology Initiative has identified several information technology\u0000criteria as critical to the success of future enterprises. Based on these criteria, this paper discusses\u0000XML�s contribution to the extended enterprise paradigm. Dell�s direct sale model is used to illustrate the\u0000role of XML in enterprise extension.","PeriodicalId":404481,"journal":{"name":"The International Journal of Digital Accounting Research","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125019424","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Digital financial statements have been designed under two main hypotheses: The first one considers that human beings are their target audience and the second one assumes that users belong to a specific accounting jurisdiction or capital market. Obviously, these hypotheses are no longer accepted. The former because it is necessary to make machines understand the accounting language to facilitate the automatic exchange of information between softbots and/ or software applications. The latter because in order to facilitate securities markets globalization it is necessary to adopt a unique set of international accounting standards. These two needs have to be satisfied. The response to the first one is XBRL, the Extensible Business Reporting Language. The European solution to the second one, is going to be the adoption of the IASB’s International Accounting Standards. In this paper, the role of XBRL in the European solution is analyzed. The main conclusions are that the adoption of IAS and the use of XBRL will facilitate the communication of information in a homogeneous way, that they will allow the interchange of data between software applications and also the automatic analysis of financial information. In summary, they are going to play a key role for the development of the global European Stock
{"title":"The Role of XBRL in Europe","authors":"Bonsón","doi":"10.4192/1577-8517-V1_5","DOIUrl":"https://doi.org/10.4192/1577-8517-V1_5","url":null,"abstract":"Digital financial statements have been designed under two main hypotheses: The first one considers that human beings are their target audience and the second one assumes that users belong to a specific accounting jurisdiction or capital market. Obviously, these hypotheses are no longer accepted. The former because it is necessary to make machines understand the accounting language to facilitate the automatic exchange of information between softbots and/ or software applications. The latter because in order to facilitate securities markets globalization it is necessary to adopt a unique set of international accounting standards. These two needs have to be satisfied. The response to the first one is XBRL, the Extensible Business Reporting Language. The European solution to the second one, is going to be the adoption of the IASB’s International Accounting Standards. In this paper, the role of XBRL in the European solution is analyzed. The main conclusions are that the adoption of IAS and the use of XBRL will facilitate the communication of information in a homogeneous way, that they will allow the interchange of data between software applications and also the automatic analysis of financial information. In summary, they are going to play a key role for the development of the global European Stock","PeriodicalId":404481,"journal":{"name":"The International Journal of Digital Accounting Research","volume":"50 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127683934","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Over time, a market dialog of taxonomy extension best practices will improve constituent communication and investor analysis and comparability assessments. A stated goal/objective typically associated with the adoption of the Extensible Business Reporting Language (XBRL1 ) is the enhancement of information quality, specifically comparability. Terms often cited include 'Standard', 'Standardization' and 'Comparability'. This paper discusses these three separate but related topics by clarifying common definitions, relationships, uses, and limitations. The paper recognizes various comparability perceptions, and it demonstrates how XBRL enhances comparability and perhaps it takes it to a new level. Finally, the paper suggests continue dialog with market participants on best practices for further development of concepts relevant to enhancing comparability.
{"title":"Improving investor communications and analysis via standardization","authors":"Mike K Willis","doi":"10.4192/1577-8517-V7_6","DOIUrl":"https://doi.org/10.4192/1577-8517-V7_6","url":null,"abstract":"Over time, a market dialog of taxonomy extension best practices will improve\u0000constituent communication and investor analysis and comparability assessments. A stated\u0000goal/objective typically associated with the adoption of the Extensible Business Reporting\u0000Language (XBRL1 ) is the enhancement of information quality, specifically comparability.\u0000Terms often cited include 'Standard', 'Standardization' and 'Comparability'. This paper discusses\u0000these three separate but related topics by clarifying common definitions, relationships, uses, and\u0000limitations. The paper recognizes various comparability perceptions, and it demonstrates how\u0000XBRL enhances comparability and perhaps it takes it to a new level. Finally, the paper suggests\u0000continue dialog with market participants on best practices for further development of concepts\u0000relevant to enhancing comparability.","PeriodicalId":404481,"journal":{"name":"The International Journal of Digital Accounting Research","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121057227","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
In this paper, I analyze the claim that AIS-ethics is a distinct subset of the broader fields of accounting and ethical studies. Guragai Hunt, Neri and Taylor (2017), building on Dillard and Yuthas (2002), call for the creation of a subset of business ethics with the intent to not only apply existing ethical concepts to AIS activities, but to establish “AIS-ethics” as a distinct area of practice and research in its own right. Their objective is for AIS-ethics to play the same role in AIS that Bioethics does in medicine. In order to analyze this argument, I analyze the examples provided in the literature on the impact of accounting information systems on ethics. My analysis indicates that there is a need to be more specific as to where exactly ethical issues arise in AIS, and most critical of all, why they do so. Too often, the existence of ethical problems in AIS is presumed to be so self-evident that no further explanation is needed—or provided—about what those ethical issues are, or what the circumstances are that give rise to them. Moreover, the behavior of a decision-maker in an AIS context is sometimes attributed to ethical considerations when a more detailed analysis indicates that the underlying cause of that behavior is either economic and/or not directly impacted by the presence of the AIS system. To remedy this lack of clarity as to what is an ethical problem in AIS, I argue that a necessary condition for individuals to consider that they face a decision with ethical consequences is that they perceive that there is a conflict between their sense of morality and the other sources of guidance relevant to making that decision.
{"title":"AIS-Ethics as an Ethical Domain: A Response to Guragai, Hunt, Neri and Taylor (2017) and Dillard and Yuthas (2002)","authors":"Michael G. Alles","doi":"10.4192/1577-8517-v20_1","DOIUrl":"https://doi.org/10.4192/1577-8517-v20_1","url":null,"abstract":"In this paper, I analyze the claim that AIS-ethics is a distinct subset of the broader fields of accounting and ethical studies. Guragai Hunt, Neri and Taylor (2017), building on Dillard and Yuthas (2002), call for the creation of a subset of business ethics with the intent to not only apply existing ethical concepts to AIS activities, but to establish “AIS-ethics” as a distinct area of practice and research in its own right. Their objective is for AIS-ethics to play the same role in AIS that Bioethics does in medicine. In order to analyze this argument, I analyze the examples provided in the literature on the impact of accounting information systems on ethics. My analysis indicates that there is a need to be more specific as to where exactly ethical issues arise in AIS, and most critical of all, why they do so. Too often, the existence of ethical problems in AIS is presumed to be so self-evident that no further explanation is needed—or provided—about what those ethical issues are, or what the circumstances are that give rise to them. Moreover, the behavior of a decision-maker in an AIS context is sometimes attributed to ethical considerations when a more detailed analysis indicates that the underlying cause of that behavior is either economic and/or not directly impacted by the presence of the AIS system. To remedy this lack of clarity as to what is an ethical problem in AIS, I argue that a necessary condition for individuals to consider that they face a decision with ethical consequences is that they perceive that there is a conflict between their sense of morality and the other sources of guidance relevant to making that decision.","PeriodicalId":404481,"journal":{"name":"The International Journal of Digital Accounting Research","volume":"115 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124493980","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"A Survey on Voluntary Disclosure on the Internet. Empirical Evidence from 300 European Union Companies","authors":"Bonsón, Escobar","doi":"10.4192/1577-8517-V2_2","DOIUrl":"https://doi.org/10.4192/1577-8517-V2_2","url":null,"abstract":"","PeriodicalId":404481,"journal":{"name":"The International Journal of Digital Accounting Research","volume":"70 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130856779","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Financial statements share a common directed tree model. This common structure simplifies validation of financial statement instance documents and has important implications for the design of business reporting markup languages. Exploiting this a common structure enables different financial statements to share the same validation routine, thereby realizing considerable savings in development and maintenance of validation applications. This paper derives a common schema for financial statements based on a standard directed tree model, and demonstrates its contributions towards standardizing and simplifying validation of financial statements. This efficient framework of taxonomy development can be applied to other domains because many non-financial business documents also have a hierarchical structure expressible as a directed tree.
{"title":"An XML schema design framework to simplify financial statement validation","authors":"Kinsun Tam","doi":"10.4192/1577-8517-V3_5","DOIUrl":"https://doi.org/10.4192/1577-8517-V3_5","url":null,"abstract":"Financial statements share a common directed tree model. This common structure\u0000simplifies validation of financial statement instance documents and has important implications\u0000for the design of business reporting markup languages. Exploiting this a common structure\u0000enables different financial statements to share the same validation routine, thereby realizing\u0000considerable savings in development and maintenance of validation applications. This paper\u0000derives a common schema for financial statements based on a standard directed tree model,\u0000and demonstrates its contributions towards standardizing and simplifying validation of financial\u0000statements. This efficient framework of taxonomy development can be applied to other domains\u0000because many non-financial business documents also have a hierarchical structure expressible\u0000as a directed tree.","PeriodicalId":404481,"journal":{"name":"The International Journal of Digital Accounting Research","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123829734","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Blockchain technology, smart contracts, and asset tokenization have relevant implications for the auditing environment. This paper evaluates the current stage of blockchain application in auditing, analyzing scientific publications and identifying the impact of what is already a reality and the potential effects of its improvements in audit professionals’ activities performance. The article considers the proposals and suggestions on the leading research indexed by the Scopus and Web of Science databases. We analyzed 374 papers on the topic of blockchain and provide a summary and analysis of the current state of auditing research. The bibliometric analysis was performed using the Bibliometrix R Package and the VOSviewer software. After a systematic study of abstracts and a general review of the papers to only include those directly related to our work’s objectives, we found 78 papers. The work results in a framework of potential and effective implications of blockchain technology for auditing, pointing out several new challenges in terms of skills and knowledge needed in this new reality of audit professionals.
区块链技术、智能合约和资产代币化对审计环境有相关的影响。本文评估了区块链在审计中的应用的当前阶段，分析了科学出版物，并确定了已经成为现实的影响及其对审计专业人员活动绩效的改善的潜在影响。本文对被Scopus和Web of Science数据库收录的前沿研究提出了建议。我们分析了关于区块链主题的374篇论文，并对审计研究的现状进行了总结和分析。使用Bibliometrix R软件包和VOSviewer软件进行文献计量学分析。经过系统的摘要研究和对论文的一般审查(只包括那些与我们的工作目标直接相关的论文)，我们发现了78篇论文。这项工作得出了区块链技术对审计的潜在和有效影响的框架，指出了审计专业人员在这种新现实中所需的技能和知识方面的几个新挑战。
{"title":"Blockchain implications for auditing: a systematic literature review and bibliometric analysis","authors":"Romildo Silva, Helena Inácio, R. P. Marques","doi":"10.4192/1577-8517-v22_6","DOIUrl":"https://doi.org/10.4192/1577-8517-v22_6","url":null,"abstract":"Blockchain technology, smart contracts, and asset tokenization have relevant implications for the auditing environment. This paper evaluates the current stage of blockchain application in auditing, analyzing scientific publications and identifying the impact of what is already a reality and the potential effects of its improvements in audit professionals’ activities performance. The article considers the proposals and suggestions on the leading research indexed by the Scopus and Web of Science databases. We analyzed 374 papers on the topic of blockchain and provide a summary and analysis of the current state of auditing research. The bibliometric analysis was performed using the Bibliometrix R Package and the VOSviewer software. After a systematic study of abstracts and a general review of the papers to only include those directly related to our work’s objectives, we found 78 papers. The work results in a framework of potential and effective implications of blockchain technology for auditing, pointing out several new challenges in terms of skills and knowledge needed in this new reality of audit professionals.","PeriodicalId":404481,"journal":{"name":"The International Journal of Digital Accounting Research","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126663195","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
While the massive volume of text documents from multiple sources inside and outside of the company provides more information for auditors, the lack of efficient and effective technology solutions hampers the full use of text data. Powered by the emerging data analytics technology of deep learning, the value of the text can be better explored to deliver a higher quality of audit evidence and more relevant business insights. This research analyzes the usefulness of the information provided by various textual data in auditing and introduces deep learning, an evolving Artificial Intelligence approach. Furthermore, it provides a guide for auditors to implement deep learning techniques with pre-developed tools and open-source libraries.
{"title":"Embracing Textual Data Analytics in Auditing with Deep Learning","authors":"Ting Sun, M. Vasarhelyi","doi":"10.4192/1577-8517-V18_3","DOIUrl":"https://doi.org/10.4192/1577-8517-V18_3","url":null,"abstract":"While the massive volume of text documents from multiple sources inside and outside of the company provides more information for auditors, the lack of efficient and effective technology solutions hampers the full use of text data. Powered by the emerging data analytics technology of deep learning, the value of the text can be better explored to deliver a higher quality of audit evidence and more relevant business insights. This research analyzes the usefulness of the information provided by various textual data in auditing and introduces deep learning, an evolving Artificial Intelligence approach. Furthermore, it provides a guide for auditors to implement deep learning techniques with pre-developed tools and open-source libraries.","PeriodicalId":404481,"journal":{"name":"The International Journal of Digital Accounting Research","volume":"192 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114222638","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Some manufacturers are reluctant to rationally share their Information Systems (ISs) with their dealers. Through a detailed case study analysis, we explore what could impel a manufacturer to overcome its reluctance by analysing its control problems (lack of direction; motivational; and personal limitations). We show that sharing ISs provides benefits derived from the collection of information in both quantity and quality that is in turn utilized by the manufacturer. It ensures that the manufacturer controls operations with proper information, seeing the market through dealers. Therefore, manufacturers could share ISs in order to proactively manage their distribution channels in a non-coercive way.
{"title":"Role of shared information systems in distribution channels","authors":"José Manuel Sánchez Vázquez, C. Ramírez","doi":"10.4192/1577-8517-V6_5","DOIUrl":"https://doi.org/10.4192/1577-8517-V6_5","url":null,"abstract":"Some manufacturers are reluctant to rationally share their Information Systems (ISs) with their dealers. Through a detailed case study analysis, we explore what could impel a manufacturer to overcome its reluctance by analysing its control problems (lack of direction; motivational; and personal limitations). We show that sharing ISs provides benefits derived from the collection of information in both quantity and quality that is in turn utilized by the manufacturer. It ensures that the manufacturer controls operations with proper information, seeing the market through dealers. Therefore, manufacturers could share ISs in order to proactively manage their distribution channels in a non-coercive way.","PeriodicalId":404481,"journal":{"name":"The International Journal of Digital Accounting Research","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124236266","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Incorporating an instance document example, we suggest a framework linking the Resource-Event-Agent (REA) model and eXtensible Business Reporting Language Global Ledger (XBRL GL) as a way to extend the generalized XBRL GL taxonomy. Using the REA semantic model to extend the existing XBRL GL taxonomy provides an ontology and associated process that is reusable. The resulting framework can provide uniform access to information and more reporting and query permutations, thereby facilitating more comprehensive and timely business reporting.
{"title":"REA and XBRL GL : synergies for the 21st century business reporting system","authors":"D. G. Amrhein, Stephanie M. Farewell, R. Pinsker","doi":"10.4192/1577-8517-V9_5","DOIUrl":"https://doi.org/10.4192/1577-8517-V9_5","url":null,"abstract":"Incorporating an instance document example, we suggest a framework linking the\u0000Resource-Event-Agent (REA) model and eXtensible Business Reporting Language Global Ledger\u0000(XBRL GL) as a way to extend the generalized XBRL GL taxonomy. Using the REA semantic\u0000model to extend the existing XBRL GL taxonomy provides an ontology and associated process\u0000that is reusable. The resulting framework can provide uniform access to information and more\u0000reporting and query permutations, thereby facilitating more comprehensive and timely business\u0000reporting.","PeriodicalId":404481,"journal":{"name":"The International Journal of Digital Accounting Research","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116927016","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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