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The XBRL application of Effect Evaluation

Author: DongYuMei
Tutor: LuoLi
School: Yunnan University of Finance
Course: Accounting
Keywords: XBRL IT Balanced Scorecard Analytic Hierarchy Process Fuzzy Comprehensive Evaluation Method
CLC: F270.7
Type: Master's thesis
Year: 2009
Downloads: 420
Quote: 0
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Abstract


With the rapid development of information technology, many companies started or are through the use of information technology to achieve the management of information technology to improve productivity and improve service quality, thereby enhancing the competitiveness of enterprises, accounting data information management is a modern enterprise management information necessary condition. Extensible Business Reporting Language (eXtensibleBusiness Reporting Language, XBRL) is a revolution of information technology in the field of accounting, its advantages and the potential to shock the world, many countries are now in the exploration and application of XBRL. XBRL is an XML technology applications in the field of financial reporting, more and more widely around the world, has penetrated into all aspects of the financial reporting supply chain. At present, at home and abroad for XBRL mainly concentrated in the basic theory of XBRL XBRL Advantages of theoretical research and XBRL classification criteria developed the related fields of research, rarely involves the study of the evaluation of the effectiveness of its application. XBRL as an information technology tools, results of the application of the evaluation will help to better application. Based on this, I tried to build the XBRL application of the effect evaluation index system and fuzzy comprehensive evaluation model, in order to contribute to the smooth application of XBRL in China. First introduced XBRL basic theory and its application status at home and abroad, stakeholders analysis of the application of XBRL and XBRL implementation of investment income characteristics, it is necessary to show that the evaluation on the the XBRL application of effect. Then, the comparative analysis of the cost - benefit analysis, Economic Value Added, Balanced Scorecard and IT (Information Technology IT) Balanced Scorecard and other research methods, revealing the balanced scorecard and the combination of the COBIT model - -IT Balanced Scorecard is more suitable for evaluation on the the XBRL application of effect and the XBRL application effect evaluation index system was constructed based on the structure of the IT Balanced Scorecard. After the evaluation index system design, the use of AHP to determine the weights of the various indicators, the comprehensive evaluation index system established by the fuzzy comprehensive evaluation method, and get the final results of the evaluation, and a numerical example to demonstrate the evaluation the feasibility of the index system. Full text, pointed out that this study can be extended field, prospects for future research, pointed out the direction for further research. Of this paper, I hope China in the evaluation of the effect of XBRL application help and inspiration.

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CLC: > Economic > Economic planning and management > Enterprise economy > Economic theory and methods > Management of modern enterprises
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