A Management Model for Integrating SOA and XBRL

Abstract

The alignment and adaptation of business processes with organizational strategies require a high level of effort affecting several businesses. This is caused by the low level of flexibility in information systems to changes in business requirements. Another problem encountered in organizations is the diversity of data formats that are related to financial information, since these are stored in heterogeneous computer systems. An adaptive and structured IT environment can influence the improvment of flexibility and adaptability of business processes, including information systems. Based on this context and with a view to solving these problems, we propose in this paper a model of SOA (service-oriented architecture) deployment and integration with XBRL. This work is expected to contribute to the ease of adaptation of information systems to business changes and improvements in the quality and reliability of financial reporting issues.