Proceedings

Academic Journals Total
5 Computer & Security 1
6 Computer Fraud & Security 1
7 Computer Standards & Interfaces 2
8 Critical Perspectives on Accounting 3
9 Decision Support Systems 2
10 Digital Investigation 1
11 Expert Systems with Applications 1
12 Information & Management 1
13 Information Systems 1
14 Information Systems Frontiers 1
15 International Journal of Accounting Information Systems 24
16 International Journal of Information Management 2
17 Journal of Accounting and Economies 1
18 Journal of Accounting and Public Policy 4
19 Journal of Business Research 2
20 Journal of Retailing and Consumer Services 1
21 Lecture Notes in Computer Science 14
22 Management and Accounting Research 1
23 Public Relations Review 2
24 Research in Accounting Regulation 3
25 Scientific and Technical Information Processing 1
26 Technology in Society 1
27 The British Accounting Review 2
28 The Journals of Systems and Software 1
Total 78
As explain in Section 2, we have divided the XBRL related articles in 4 groups.
Analysis of publication volumes show that XBRL related articles were slightly
increasing from year to year (Table 2), excepting 2002 and 2009, when they had an
insignificantly decrease (1 article) and 2004, when the number of articles doubled.
This fact can be explained by looking at Table 4, were we can see that the number of
articles that mention XBRL tripled during 2004. A more detailed look over these
articles will show that they don’t include short description of XBRL, neither a link
with it. The authors just mention the business language as an example for voluntary
disclose (Xiao et al., 2004), a model of customization for financial reports (Beattie,
2004), organizations increasing surveillance possibilities (Poullaos, 2004), and so on.
Thus, they can’t be considering as articles that argue the importance of XBRL. This
would mean that our first conclusion, of slightly increasingly publication numbers
from year to year, remains valid.
Table 3. XBRL related articles
Year Number of Number of “XBRL Number of “XBRL Number of “XBRL
XBRL articles chapter” articles mention” articles reference”
2001 2 - - -
2002 - - 1 -
2003 1 1 3 1
2004 2 1 10 1
2005 2 1 4 -
2006 4 - 3 1
2007 1 - 6 1
2008 2 2 4 1
2009 2 1 2 3
2010 8 - 5 2
Total 24 6 38 10
~ 725 ~