XBRL Adoption in Public Organizations: Criticalities and Perspectives

Autor:	Elisa Bonollo
Rok vydání:	2017
Předmět:	Knowledge management business.industry 05 social sciences 050201 accounting computer.file_format Chart of accounts XBRL 0506 political science Coding system Publishing 0502 economics and business Accounting information system 050602 political science & public administration business computer
Zdroj:	Lecture Notes in Information Systems and Organisation ISBN: 9783319495378
Popis:	Last years have been characterized by an increasing need for transparency towards public organizations with a pressing request for publishing on line official documents and financial data. In this context scholars and operators opened a discussion on the adoption of XBRL in public organizations to promote wide diffusion and timely use of financial data. The aim of this paper is to conduct a theoretical analysis to understand whether XBRL could be easily adopted by Italian public organizations. The analysis highlights criticalities related to the definition of the XBRL taxonomy due to the heterogeneity of accounting information systems of public organizations. It shows also that the coding system of the mandatory integrated chart of accounts could offer perspectives to XBRL adoption.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_dedup___::e88d936b5a1a8c05327573be41502c94 https://doi.org/10.1007/978-3-319-49538-5_21 Zobrazit plný text záznamu