XBRL and Smart Technologies

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Author(s): Maurizio Rija (University of Calabria, Italy)
Copyright: 2021
Pages: 13
Source title: IT and the Development of Digital Skills and Competences in Education
Source Author(s)/Editor(s): Patricia Ordóñez de Pablos (University of Oviedo, Spain), Miltiadis D. Lytras (American College of Greece, Greece & Effat University, Saudi Arabia)and Xi Zhang (Tianjin University, China)
DOI: 10.4018/978-1-7998-4972-8.ch002

Keywords: Education / Educational Technologies / Information Science Reference

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Abstract

Today, companies manage increasing amounts of data. Companies that want to manage their data better must also adapt their information and reporting system to the current scenario of intelligent technologies. The market requires companies to have a financial communication that allows immediate comparison between the efficiency of reading the data and the effectiveness of the form in which they are presented. The information that the market requires is not only quantitative and temporal, but solutions that help speed up the extrapolation of the most strategic information to support business strategies. XBRL appeared in the beginning of the 21st century, and it represents one of the most important technological innovations in financial statement. On the basis of these premises, the idea of this work was born with which the authors analyze the importance of XBRL in the accounting environment of companies. The results of the study conducted allow us to conclude that XBRL can improve the quality of information of companies and at the same time can influence the choices of stakeholders.

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