-------- Original Message -------- Subject: [AISWorld] International Journal of E-Business Research: TOC 7(2) and CFP Date: Thu, 26 May 2011 21:51:52 -0500 (CDT) From: In Lee I-Lee@wiu.edu To: AISWorld@lists.aisnet.org
The contents of the latest issue of: International Journal of E-Business Research (IJEBR) Official Publication of the Information Resources Management Association Volume 7, Issue 2, April-June 2011 Published: Quarterly in Print and Electronically ISSN: 1548-1131 EISSN: 1548-114X Published by IGI Publishing, Hershey-New York, USA www.igi-global.com/ijebr
Editor-in-Chief: In Lee, Western Illinois University, USA
Special Issue: World Wide Adoption of XBRL for Financial Reporting and Beyond
GUEST EDITORIAL PREFACE
Saeed Roohani, Bryant University, USA
To read the preface, click on the link below, and then click "Preface." http://www.igi-global.com/bookstore/titledetails.aspx?titleid=47833
PAPER ONE
Greater Accountability, Less Red Tape: The Australian Standard Business Reporting Experience
Paul Madden, Department of the Treasury, Australia
Australian governments are early adopters of many electronic record-keeping and reporting systems, and the Australian Standard Business Reporting (SBR) Program evolves this further. This paper examines the evolution from government-centric technologies and standards to collaborative, open, and community standards-based systems. It describes the SBR Program as a case study in the development of seamless business-to-government reporting, which delivers significant reductions in reporting costs for business. The flexibility and universality of eXtensible Business Reporting Language (XBRL) is an important element in the SBR approach. The benefits to business and government reveal immediate and practical benefits that expand with the growing number of users of these standards and technologies. The open, collaborative processes that have been driven by the SBR Program are consistent with the current directions of e-government in various countries. Technology in government is interactive and viewed in terms of a complex adaptive system, which needs to grow, respond, and interact with systems used by businesses in the Australian and international communities. The use of XBRL in the SBR Program increases the integrity of data that is provided to multiple parties, eliminating the need to transform financial data in a business’s system to the various semantic differences currently imposed.
To obtain a copy of the entire article, click on the link below. http://www.igi-global.com/bookstore/article.aspx?titleid=53837
PAPER TWO
The Improvement of Governance Decision Making Using XBRL
Ahmad Ahmadpour, Mazandaran University, Iran
eXtensible Business Reporting Language (XBRL) has the potential to influence users’ processing of financial information and their judgments and decisions. XBRL is an eXtensible Markup Language (XML)-based language, developed specifically for financial reporting. XBRL, as a search-facilitating technology, contributes to direct searches and simultaneous presentation of related financial statement, and facilitates processing footnote information which could help financial statements’ users. XBRL is more than a distribution mechanism for data or facilitating technology. XBRL has the potential to significantly improve corporate governance. Putting that potential into practice requires an XBRL taxonomy model that is data based instead of document based. This paper hypothesizes that in the presence of search-facilitating technology, users’ judgments of financial statement reliability will be influenced by the choice of recognition versus disclosure of stock option compensation than in the absence of search-facilitating technology. When the stock option accounting varies between two firms, the search technology helps in both acquiring and integrating relevant information. The paper suggests the implementation of XBRL improves transparency of financial information and managers’ choices for reporting that information.
To obtain a copy of the entire article, click on the link below. http://www.igi-global.com/bookstore/article.aspx?titleid=53838
PAPER THREE
Interoperability of XBRL Financial Statements in the U.S.
Hongwei Zhu, Old Dominion University, USA Harris Wu, Old Dominion University, USA
In the wake of the global financial crisis, a pressing need exists for improving investor friendliness, especially the transparency and interoperability of the financial statements of public companies. eXtensible Business Reporting Language (XBRL) and XBRL taxonomies can accomplish this objective. In the U.S., the Securities and Exchange Commission (SEC) has mandated that all public companies must file their financial statements using XBRL and the U.S. Generally Accepted Accounting Principles (GAAP) taxonomy according to a phased-in schedule. Are the XBRL-based financial statements interoperable? This question is addressed by analyzing all of the annual XBRL financial statements filed to the SEC as of February 26, 2010. On average, 63% of data elements are not comparable between a pair of statements. The incomparability is partly caused by issues related to the GAAP taxonomy and misuse of the taxonomy by companies. The results have practical implications that will help improve the quality of financial data.
To obtain a copy of the entire article, click on the link below. http://www.igi-global.com/bookstore/article.aspx?titleid=53839
PAPER FOUR
XBRL Taxonomy for Estimating the Effects of Greenhouse Gas Emissions on Corporate Financial Positions
Fumiko Satoh, IBM Research - Tokyo, Japan
Companies around the world are increasingly expected to report their greenhouse gas emissions. Currently there are various formulas to calculate emissions, and there are different reporting formats. Most of the reporting formats are paper-based or non-readable-by-machine formats. The emissions of companies will influence their accounting results due to ‘cap& trade’ systems or environmental taxes. Analyses of financial impacts are important for management decisions and corporate evaluations by interested third parties. A standardized reporting format for GHG (greenhouse gas) emissions is critical for reliable analysis of the impact of emissions on finances. This paper proposes an XBRL (eXtensible Business Markup Language) format as the foundation for standardizing the emissions reporting formats, and provides a preliminary XBRL taxonomy for emissions reporting. XBRL makes it possible to combine the financial reports and the emissions reports. Evaluations of the emissions impact are easier for both managers of the company and external parties, even if a large number of emissions reports must be analyzed.
To obtain a copy of the entire article, click on the link below. http://www.igi-global.com/bookstore/article.aspx?titleid=53840
***************************************************** For full copies of the above articles, check for this issue of the International Journal of E-Business Research (IJEBR) in your institution's library. This journal is also included in the IGI Global aggregated "InfoSci-Journals" database: http://www.igi-global.com/EResources/InfoSciJournals.aspx. *****************************************************
CALL FOR PAPERS
Mission of IJEBR:
The primary objective of the International Journal of E-Business Research (IJEBR) is to provide an international forum for researchers and practitioners to advance the knowledge and practice of all facets of electronic business. Emerging e-business theories, architectures, and technologies are emphasized to stimulate and disseminate cutting-edge information into research and business communities in a timely fashion. The secondary objective of this journal is to develop a comprehensive framework of e-business by taking a multidisciplinary approach to understanding e-business and its implications on businesses and economies. This journal will serve as an integrated e-business knowledge base for those who are interested in contributing to the advancement of e-business theory and practice through a variety of research methods including theoretical, experimental, case, and survey research methods.
Coverage of IJEBR:
IJEBR appears quarterly and maintains rigorous review processes. Theoretical, experimental, survey, and case studies are all appropriate. Among topics to be included (but not limited) are the following:
• Applications of new technologies to e-business • B2B e-marketplaces • Collaborative commerce • Developing and managing middleware to support e-business • Digital libraries • E-business models and architectures • E-business process modeling and simulation studies • E-business standardizations • E-business strategies • E-business systems integration • E-business technology investment strategies • Economics of e-business • E-CRM • E-finance • E-healthcare • E-HRM • E-SERVQUAL • E-TAM • E-value chain • Electronic communications • Electronic markets and infrastructures • Electronic supply chain management and the Internet-based electronic data interchange • E-marketing • E-procurement methods • E-payment market • E-services • Evaluation methodologies for e-business systems • Global e-business • Intelligent agent technologies and their impacts • Interorganizational information systems • Mobile commerce • Online communities • Online consumer behavior • Outsourcing and e-business technologies • Semantic Web • Social network • Trends in e-business models and technologies • Trust, security, and privacy of e-business transactions and information • Valuing e-business assets • Virtual organization • Web advertising • Web-based languages, application development methodologies, and tools • Web personalization and mass customization technologies • Web services-based e-business systems • Web 2.0
and all other related issues that will contribute to the advancement of e-business research.
Interested authors should consult the journal's manuscript submission guidelines www.igi-global.com/ijebr.
All inquiries and submissions should be sent to: Editor-in-Chief: Dr. In Lee at I-Lee@wiu.edu
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