A Management Model for Integrating SOA and XBRL

• Autores: José Rogério Poggio Moreira, Paulo Caetano da Silva
• Localización: The International Journal of Digital Accounting Research, ISSN 1577-8517, Vol. 13, Nº. 19, 2013, págs. 123-150
• Idioma: inglés
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• Resumen

  • The alignment and adaptation of business processes with the organization's strategies require high efforts affecting several businesses. This is caused due to the low flexibility of information systems to changes in business requirements. Another problem encountered in organizations is the diversity of data formats that are related to financial information, since these are stored in heterogeneous computer systems. An adaptive and structured IT environment can influence in improving the flexibility and adaptability of business processes, including information systems. Based on this context and with a view to solve these problems, we propose in this paper a model of SOA (Service-Oriented Architecture) deployment and integration with XBRL. It is expected to obtain contributions of this work as the ease of adaptation of information systems to business changes and improvements in the quality and reliability of financial reporting issue.