An International Meeting of the American Accounting Association American Accounting Association 2006 Annual Meeting August 6–9, 2006 Washington, D.C.

Chi - Chun Chou
Department of Accounting Tamkang University Taiwan

Yung - Ming Lee
XBRL Consultant Pricewaterhousecoopers Taiwan

Abstract: The concept of XBRL-based business information supply chain (BISC) is suggested in the literature to improve transparency from the technical aspect. However, this paper argues the unavailability of effective technical solution for preparers will impair the BISC efficiency and therefore a comprehensive design model can be very useful to enhance the reporting efficiency of report preparers. To demonstrate the idea, we propose four critical system features to guide the preparer’s BISC solution. Further, we develop a three-tier XBRL taxonomy framework as the core of the design model to effectively capture the four critical features. The three-tier metadata can (1) integrate multiple user views, (2) identify and locate reusable IT resources and (3) capture, represent, store and manipulate the computing logics among data sources and views. To prove our concepts, we use the consolidated report and the statement of customer account as typical examples to demonstrate our BISC model.

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