Business value of XBRL to financial report generators: A dynamic view

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dc.contributor Aalto-yliopisto fi
dc.contributor Aalto University en Upreti, Bikesh Raj 2016-08-16T11:35:45Z 2016-08-16T11:35:45Z 2013
dc.description.abstract 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. en
dc.format.extent 80
dc.format.mimetype application/pdf en
dc.language.iso en en
dc.title Business value of XBRL to financial report generators: A dynamic view en
dc.type G2 Pro gradu, diplomityö fi Kauppakorkeakoulu fi School of Business en
dc.contributor.department Tieto- ja palvelutalouden laitos fi
dc.contributor.department Department of Information and Service Economy en
dc.subject.keyword business value
dc.subject.keyword XBRL
dc.subject.keyword Aalto University
dc.subject.keyword Aalto-yliopisto
dc.subject.keyword accounting
dc.identifier.urn URN:NBN:fi:aalto-201609083522
dc.type.dcmitype text en
dc.programme.major Tietojärjestelmätiede fi
dc.programme.major Information Systems Science en
dc.type.ontasot Pro gradu tutkielma fi
dc.type.ontasot Master's thesis en
dc.subject.helecon tietojärjestelmät
dc.subject.helecon information systems
dc.subject.helecon liikearvo
dc.subject.helecon goodwill
dc.subject.helecon tietotekniikka
dc.subject.helecon information technology
dc.subject.helecon toimialat
dc.subject.helecon business branches
dc.ethesisid 14486 2013-06-13
dc.location P1 I

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