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Kauppakorkeakoulu | Tieto- ja palvelutalouden laitos | Tietojärjestelmätiede | 2013
Tutkielman numero: 14486
Business value of XBRL to financial report generators: A dynamic view
Tekijä: Upreti, Bikesh Raj
Otsikko: Business value of XBRL to financial report generators: A dynamic view
Vuosi: 2013  Kieli: eng
Laitos: Tieto- ja palvelutalouden laitos
Aine: Tietojärjestelmätiede
Asiasanat: tietojärjestelmät; information systems; liikearvo; goodwill; tietotekniikka; information technology; toimialat; business branches
Sivumäärä: 80
Kokoteksti:
» hse_ethesis_14486.pdf pdf  koko: 2 MB (1376782)
Avainsanat: business value, XBRL; Aalto University; Aalto-yliopisto; accounting
Tiivistelmä:
The main purpose of this research is to study the business value of XBRL from the report senders' perspective. Business value in IT is a complex topic of study. Literatures with diverse conception and results speak for the extent of complexity in IT business value. From productivity paradox to process oriented study and resource based views, researchers used different measures and produced different results. Despite the richness of literatures, a holistic model that provides more complete view, which encompasses important IT business value measures is still lacking. Thus, a holistic model to study IT business value is first developed and then operationalized by using XBRL business value literatures and a pilot study to arrive at framework to study business value of XBRL. The business value framework is based on four dimension of business value; informational, operational, personal and organizational related business value.

This study takes the route of exploratory research aimed at uncovering the details of the XBRL business value framework rather than testing and verifying it. Thus, the results of this study are based on qualitative data collected in two stages; a pilot interview and a focus group discussion with XBRL experts. Focus group provides richer qualitative data and thus, was a preferred method of data collection. The results of study shows that Business value of XBRL is a dynamic concepts that is influenced by internal, external and technological factors that moderates the business value created by it. Further, respondents also agreed on the fact that XBRL creates business value, all four components, for the report senders but with the influence of moderating factors.

The most significant result of this study is incorporation of contextual factor in business value model. Further, it also sets a sound foundation for future research in IT business value. The framework developed can be used to study another technology and with slight modification can be used in other setting. The framework can also be used to evaluate different information technologies and also to make sound IT investment decisions.
Verkkojulkaisut ovat tekijänoikeuden alaista aineistoa. Teokset ovat vapaasti luettavissa ja tulostettavissa henkilökohtaista käyttöä varten. Aineiston käyttö kaupallisiin tarkoituksiin on kielletty.