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Conceptual Model for Generation of XBRL Instances

Henderson Acosta Bragança et al.

Journal of Information Systems and Technology Management2025https://doi.org/10.4301/s1807-1775202522007article
ABDC C
Weight
0.50

What the paper says

The need to integrate eXtensible Business Reporting Language (XBRL) technology with data storage technologies is growing continuously. The growth in the use of eXtensible Business Reporting Language (XBRL) technology in the context of financial reporting on the internet has occurred due to its advantages and benefits or due to government impositions e.g. the Brazilian Public Sector Accounting and Tax Information System – Siconfi, which requires the delivery of accounting and financial information from the Federated States and Municipalities in XBRL. The growth in use has increased the need for solutions that allow the easy use of the language, in order to generate XBRL instances with the organization's data stored in relational databases, NoSQL or even in CSV files. This work proposes an open-source Extract, Transform and Load (ETL) conceptual solution planned in two stages of execution in order to facilitate maintenance, evolutions and the possibility of extension to understand the most diverse taxonomies XBRL

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https://doi.org/https://doi.org/10.4301/s1807-1775202522007

Or copy a formatted citation

@article{henderson2025,
  title        = {{Conceptual Model for Generation of XBRL Instances}},
  author       = {Henderson Acosta Bragança et al.},
  journal      = {Journal of Information Systems and Technology Management},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.4301/s1807-1775202522007},
}

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Conceptual Model for Generation of XBRL Instances

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.