Strategy Management Systems e XBRL: mutui rapporti e interconnessioni

In the field of information systems it is possible to distinguish two systems: the Integrated Administrative System (also called Enterprise Resource Planning) and the Executive Administrative System. These systems have very different characteristics and purposes, but they are necessarily linked. In particular, the aim to support the strategic management of the company, which is peculiar of the Directional Administrative System, appears well realized by the Strategy Management System, that are the administrative systems which are able not only to formulate but also to implement the company’s strategy and then to offer an efficient support to the management’s decisional process. The aim of the paper is to study in depth the features of these information systems and the potential benefits of the adoption of XBRL language, that is an advanced computer language. Moreover, it will be necessary to study in depth the strategic significance of some information flows, with the aim to specify the operational potentiality of XBRL. Our research will be focused on human capital, relational capital and financial and economic information included in the Notes and in the Managements’ Discussion. The desirable perspective is directed to obtain the standardization of all information flows, which can be realized with the adoption of XBRL, with useful consequences in terms of a major efficiency, timeliness and transparency of the information flows themselves.