tubaf XBRL financial reporting supply chain architecture 2009-07-23 [Electronic ed.] Technische Universitaet Bergakademie Freiberg Universitaetsbibliothek "Georgius Agricola" prv Technische Universitaet Bergakademie Freiberg Universitaetsbibliothek "Georgius Agricola", Freiberg Wirtschaftswissenschaften male Poznan (Polen) male male male male Recently the Internet with XML technologies and especially XBRL technology has impacted what is recognised as the financial reporting supply chain. Some claims in the market report that XBRL has the potential to reduce inefficiencies, automate and optimise the financial reporting supply chain. Nevertheless the real nature of the impact still remains unclear. The growing number of XBRL projects around the world together with strong interest from bodies such as the SEC in the United States, CEBS in the European Union and the IASB building XBRL taxonomies demonstrate the need for research in the area of XBRL application in the context of financial accounting and accounting information systems as well as in the financial reporting supply chain context. In order to answer the demand on the research in this area this research addresses financial reporting supply chain on the basis of financial accounting literature. With the introduction of information systems for enterprises, financial reporting was often discussed as a part of the AIS literature. Nevertheless the supply chain character and information systems context of financial reporting are rarely considered in the research literature in any theoretically constituent manner. This study examines the impact of XBRL on the financial reporting supply chain architecture. First goal of this thesis is to properly state and set the boundaries of financial reporting supply chain. In order to realise the goal modelling of financial reporting domain as financial reporting supply chain architecture is conducted. The second goal is to critically assess impact of XBRL on the modelled financial reporting supply chain architecture components. This assessment is conducted by enhancing financial reporting supply chain architecture with XBRL components thus modelling XBRL financial reporting supply chain architecture. The secondary goal of the assessment is the construction of the reference model of XBRL financial reporting supply chain architecture. 650 QP 820, QP 852 Unternehmen, Rechnungslegung, XBRL, Referenzmodell XBRL, Financial Reporting Supply Chain, Reference Model urn:nbn:de:bsz:105-1885266 TU Bergakademie Freiberg dgg TU Bergakademie Freiberg, Freiberg Maciej Piechocki 1979-03-17 aut Carsten Felden Prof. Dr. dgs rev Roger Debreceny Prof. Dr. rev Peter Gluchowski Prof. Dr. rev eng 2007-09-24 2007-11-08 born digital Rau Cornelia.Rau@ub.tu-freiberg.de doctoral_thesis Achtung: Keine URN in der Titelaufnahme der DNB, IDN: 987343025 QP 820, QP 852, DK 681.3.06, DK 681.324, DK 378.245