CONCEPTUAL MODEL FOR GENERATION OF XBRL INSTANCES

Autores

DOI:

https://doi.org/10.4301/S1807-1775202522007

Palavras-chave:

XBRL, XBRL Processor, XBRL Data Integration, XBRL Data Mapping, XML.

Resumo

The need to integrate eXtensible Business Reporting Language (XBRL) technology with data storage technologies is growing continuously. The growth in the use of eXtensible Business Reporting Language (XBRL) technology in the context of financial reporting on the internet has occurred due to its advantages and benefits or due to government impositions e.g. the Brazilian Public Sector Accounting and Tax Information System – Siconfi, which requires the delivery of accounting and financial information from the Federated States and Municipalities in XBRL. The growth in use has increased the need for solutions that allow the easy use of the language, in order to generate XBRL instances with the organization's data stored in relational databases, NoSQL or even in CSV files. This work proposes an open-source Extract, Transform and Load (ETL) conceptual solution planned in two stages of execution in order to facilitate maintenance, evolutions and the possibility of extension to understand the most diverse taxonomies XBRL

Biografias Autor

Henderson Acosta Bragança, Salvador University (UNIFACS), Salvador, BA, Brazil

.

Silas Pinho Ladislau, Legislative Assembly of the State of Rondônia, Porto Velho, RO, Brazil

.

Paulo Caetano da Silva, Salvador University - UNIFACSCentral Bank of Brazil

.

Daniel José Diaz, National University of Rosario, Faculty of Economic Sciences and Statistics, Rosario, Santa Fe, Argentina

.

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2025-11-24

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Bragança, H. A., Ladislau, S. P., Caetano da Silva, P., & Diaz, D. J. (2025). CONCEPTUAL MODEL FOR GENERATION OF XBRL INSTANCES. Journal of Information Systems and Technology Management, 22. https://doi.org/10.4301/S1807-1775202522007

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Vol. 22 (2025)

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