Title :
Analysis of the applicability of performance measurement method for XBRL implementation in the enterprises
Author :
Xin-li, Wang ; Pei, Zhang
Author_Institution :
Coll. of Econ. & Manage., Heilongjiang August First Land Reclamation Univ., Daqing
Abstract :
Establishing evaluating index system about XBRL application, can provide the feasible guidance for that, and be helpful to deepen the research on XBRL. If you want to set up the evaluating index system on XBRL application efficiently, you need select an appropriate performance measurement method, so it is very important to discuss the suitability for the selected method. This article states the following questions: first, selecting the method on the XBRL performance measurement; second, analyzing the applicability of the method (IT BSC) selected for the XBRL implementation.
Keywords :
XML; company reports; Analysis Balanced Score Card; Extensible Business Reporting Language; XBRL; evaluating index system; performance measurement method; Appraisal; Business; Educational institutions; Finance; Inspection; Measurement; Performance analysis; Programming profession; Stock markets; Technological innovation; Applicability; Balanced Score Card; XBRL measurement;
Conference_Titel :
Industrial Electronics and Applications, 2008. ICIEA 2008. 3rd IEEE Conference on
Conference_Location :
Singapore
Print_ISBN :
978-1-4244-1717-9
Electronic_ISBN :
978-1-4244-1718-6
DOI :
10.1109/ICIEA.2008.4582930