An ontology modelling perspective on business reporting
Authors:
Marcus Spies
Affiliation:
Knowledge Management, Ludwig-Maximilians-Universität München, Digital Enterprise Research Institute, Universität Innsbruck, Austria
Abstract:
In this paper, we discuss the motivation and the fundamentals of an ontology representation of business reporting data and metadata structures as defined in the eXtensible business reporting language (XBRL) standard.