Modelling business applications with XBRL and UML. (1st January 2012)

• Record Type: Journal Article
• Authors: Callaghan, Joseph H.; Nehmer, Robert A.; Sugumaran, Vijayan
• Is Part Of: International journal of business information systems. Volume 10:Number 1(2012)
• Page Start: 68
• Page End: 92
• Publication Date: 2012-01-01
• Subjects: eXtensible Business Reporting Language -- XBRL -- Unified Modelling Language -- UML -- application development -- object-oriented modelling -- XBRL financial reporting -- XBRL global ledger -- balanced scorecard -- business information systems; Information storage and retrieval systems -- Business -- Periodicals; Business -- Data processing -- Periodicals; Management information systems -- Periodicals; System design -- Periodicals; System analysis -- Periodicals; 651.8
• Languages: English
• ISSNs: 1746-0972

Abstract

This paper focuses on object modelling business applications using eXtensible Business Reporting Language (XBRL) data and Unified Modelling Language (UML) diagrams. An overview of these technologies and the benefits associated with their integration is explored. The potential offered by reverse-engineered XBRL financial reporting (FR) and global ledger (GL) taxonomies, schemas and instances into UML diagrams is demonstrated. The class attributes and implied relationships reflecting XBRL elements and relationships is exploited in the development of the methods necessary to implement a management appraisal application using balanced scorecard concepts. In so doing, both hierarchical and process-oriented structures implied by XBRL are utilised by developing appropriate methods of the business application objects. The usefulness of this methodology is demonstrated in using financial, customer, internal process and learning aspects of the balanced scorecard system.