A survey of XBRL adoption impact on financial software development processes and software quality
by Marcelo Gomes De Cerqueira; Paulo Caetano Da Silva
International Journal of Business Information Systems (IJBIS), Vol. 37, No. 2, 2021

Abstract: XBRL technology is currently used by several government institutions and companies around the world. The literature includes many papers related to the uses and benefits of XBRL in the areas of finance and accounting. However, there is a research gap on its benefits to software engineering. This paper seeks to identify the XBRL impacts on financial software development processes and software quality factors. Identifying such impacts may help software development companies better understand the advantages related to XBRL use and increase the adoption in other companies. This, in turn, may contribute to software quality improvement, facilitating the implementation of better financial software development frameworks in organisations.

Online publication date: Tue, 01-Jun-2021

The full text of this article is only available to individual subscribers or to users at subscribing institutions.

 
Existing subscribers:
Go to Inderscience Online Journals to access the Full Text of this article.

Pay per view:
If you are not a subscriber and you just want to read the full contents of this article, buy online access here.

Complimentary Subscribers, Editors or Members of the Editorial Board of the International Journal of Business Information Systems (IJBIS):
Login with your Inderscience username and password:

Username:        Password:          Forgotten your password?

Want to subscribe?
A subscription gives you complete access to all articles in the current issue, as well as to all articles in the previous three years (where applicable). See our Orders page to subscribe.

If you still need assistance, please email subs@inderscience.com