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Reengineering Business Reporting: Creating a Test Bed for Technology Driven Reporting
Michael Alles, Rutgers University
Miklos Vasarhelyi, Rutgers University
ABSTRACT. Building on the work originally done for the Enhanced Business Reporting consortium of the AICPA, this paper develops a test bed for innovation in business reporting. The last few years have seen profound changes in the nature of the reporting technology used by firms, in the nature of the users of financial information and their capabilities and in the complexity of firms, all of which challenge the underlying assumptions of the existing reporting model. We discuss the building blocks of a 21st century reporting system and the technical architecture needed to implement it. It is our hope that this paper will help create an open source test bed that will develop new ways to measure, manage and communicate firm performance in the 21st century.
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