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XBRL을 활용한 기업정보공급사슬의 웹서비스 구현방안에 대한 연구
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  • XBRL을 활용한 기업정보공급사슬의 웹서비스 구현방안에 대한 연구
저자명
정철용,Jung. Chul-Yong
간행물명
정보시스템연구
권/호정보
2006년|15권 4호|pp.247-268 (22 pages)
발행정보
한국정보시스템학회
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정기간행물|
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이 논문은 한국과학기술정보연구원과 논문 연계를 통해 무료로 제공되는 원문입니다.
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기타언어초록

We introduce about XBRL, eXtensible Business Reporting Language, which is widely accepted as the international standard language for business financial reporting. XBRL is a language for the electronic communication of business and financial data which is revolutionizing business reporting around the world. It provides major benefits in the preparation, analysis and communication of business information. It offers cost savings, greater efficiency and improved accuracy and reliability to all those involved in supplying or using financial data. XBRL is a kind of XML application based on the open Internet technologies. We propose a framework for enterprise information supply chain using XBRL Web services. A Web service is defined as a software system based on XML and designed to support interoperable machine-to-machine interaction over a network by the W3C. Web services are frequently just application programming interfaces (API) that can be accessed over a network, such as the internet and executed on a remote system hosting the requested services. An XBRL Web service-based enterprise information supply chain enables for companies to implement seamless information supply chains from businesses to financial institutions, to supervisory authorities, and to other stake holders for real time information access. And thereby it is expected to contribute to the increase in the value of companies due to the enhanced visibility and transparency of accounting and management.