There are two noteworthy research fields that should be carefully kept under observation: XBRL language, on one hand, and Managerial Reporting, on the other hand. If we mix their characteristics, we obtain a really promising synergy. The aim of our paper is to discuss the implications of the adoption of XBRL language in strategic decision-making processes and in particular the potential benefits coming from the XBRL codification of strategically relevant information contained in the Annual Report. To circumscribe the research field to strategically relevant information, we will focus on the disclosure of information related to Human Capital, Financial Situation and Relational Capital. After discussing the Balanced Scorecard (BSC) model, we will try to establish some analogies between the afore-mentioned disclosures and the BSC perspectives, in particular with the Financial, the Customer and the Learning and Growth perspective. Moreover, we will attempt to evaluate the effects of adopting XBRL-coded information in BSC modeling, thus trying to improve strategic control and strategy implementation in companies by means of efficient and effective use of Management Information Systems.

Doni, F., Inghirami, I. (2011). XBRL and strategic information. Exploiting XBRL in BSC modeling. Milano : Giuffrè.

XBRL and strategic information. Exploiting XBRL in BSC modeling

DONI, FEDERICA;INGHIRAMI, IACOPO ENNIO
2011

Abstract

There are two noteworthy research fields that should be carefully kept under observation: XBRL language, on one hand, and Managerial Reporting, on the other hand. If we mix their characteristics, we obtain a really promising synergy. The aim of our paper is to discuss the implications of the adoption of XBRL language in strategic decision-making processes and in particular the potential benefits coming from the XBRL codification of strategically relevant information contained in the Annual Report. To circumscribe the research field to strategically relevant information, we will focus on the disclosure of information related to Human Capital, Financial Situation and Relational Capital. After discussing the Balanced Scorecard (BSC) model, we will try to establish some analogies between the afore-mentioned disclosures and the BSC perspectives, in particular with the Financial, the Customer and the Learning and Growth perspective. Moreover, we will attempt to evaluate the effects of adopting XBRL-coded information in BSC modeling, thus trying to improve strategic control and strategy implementation in companies by means of efficient and effective use of Management Information Systems.
Monografia o trattato scientifico - Monografia di Ricerca - Prima edizione
XBRL, standardization, intangibles, strategic information, taxonomy, BSC
English
2011
9788814156854
Doni, F., Inghirami, I. (2011). XBRL and strategic information. Exploiting XBRL in BSC modeling. Milano : Giuffrè.
Doni, F; Inghirami, I
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/10281/22280
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