{"id":"https://openalex.org/W2906845995","doi":null,"title":"XBRL:The Views of Stakeholders","display_name":"XBRL:The Views of Stakeholders","publication_year":2009,"publication_date":"2009-01-01","ids":{"openalex":"https://openalex.org/W2906845995","mag":"2906845995"},"language":"en","primary_location":{"id":"pmh:oai:discovery.dundee.ac.uk:openaire/afc05a08-9613-487d-b315-883a6fcc979d","doi":null,"is_oa":true,"landing_page_url":"https://discovery.dundee.ac.uk/files/2020501/rr_111_002.pdf","pdf_url":null,"source":{"id":"https://openalex.org/S4306400523","display_name":"Discovery Research Portal (University of Dundee)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I177639307","host_organization_name":"University of Dundee","host_organization_lineage":["https://openalex.org/I177639307"],"host_organization_lineage_names":[],"type":"repository"},"license":"other-oa","license_id":"https://openalex.org/licenses/other-oa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Dunne, T, Helliar, C, Lymer, A & Mousa, R 2009, XBRL : The Views of Stakeholders. Research Report, no. 111, Association of Chartered Certified Accountants, London. < http://www.accaglobal.com/content/dam/acca/global/PDF-technical/technology-publications/rr-111-002.pdf >","raw_type":"info:eu-repo/semantics/report"},"volume":null,"type":"report","indexed_in":[],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://discovery.dundee.ac.uk/files/2020501/rr_111_002.pdf","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5085505888","display_name":"Theresa M. Dunne","orcid":"https://orcid.org/0000-0002-7311-7344","observed_orcids":["https://orcid.org/0000-0002-7311-7344"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Theresa Dunne","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0002-7311-7344","affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5083937908","display_name":"Christine V. Helliar","orcid":"https://orcid.org/0000-0002-5497-9053","observed_orcids":["https://orcid.org/0000-0002-5497-9053"]},"institutions":[{"id":"https://openalex.org/I170239107","display_name":"University of South Australia","ror":"https://ror.org/01p93h210","country_code":"AU","type":"education","lineage":["https://openalex.org/I170239107","https://openalex.org/I4405259444"]}],"countries":["AU"],"is_corresponding":false,"raw_author_name":"Christine Helliar","raw_affiliation_strings":["[University of South Australia]"],"raw_orcid":"https://orcid.org/0000-0002-5497-9053","affiliations":[{"raw_affiliation_string":"[University of South Australia]","institution_ids":["https://openalex.org/I170239107"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5023878609","display_name":"Andy Lymer","orcid":"https://orcid.org/0000-0001-6080-0112","observed_orcids":["https://orcid.org/0000-0001-6080-0112"]},"institutions":[{"id":"https://openalex.org/I169199633","display_name":"Aston University","ror":"https://ror.org/05j0ve876","country_code":"GB","type":"education","lineage":["https://openalex.org/I169199633"]}],"countries":["GB"],"is_corresponding":false,"raw_author_name":"Andy Lymer","raw_affiliation_strings":["Aston Business School"],"raw_orcid":"https://orcid.org/0000-0001-6080-0112","affiliations":[{"raw_affiliation_string":"Aston Business School","institution_ids":["https://openalex.org/I169199633"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5083573322","display_name":"Rania Mousa","orcid":"https://orcid.org/0000-0002-1482-3767","observed_orcids":["https://orcid.org/0000-0002-1482-3767"]},"institutions":[{"id":"https://openalex.org/I79619799","display_name":"University of Birmingham","ror":"https://ror.org/03angcq70","country_code":"GB","type":"education","lineage":["https://openalex.org/I79619799"]}],"countries":["GB"],"is_corresponding":false,"raw_author_name":"Rania Mousa","raw_affiliation_strings":["UNIVERSITY OF BIRMINGHAM"],"raw_orcid":"https://orcid.org/0000-0002-1482-3767","affiliations":[{"raw_affiliation_string":"UNIVERSITY OF BIRMINGHAM","institution_ids":["https://openalex.org/I79619799"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":3,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":null,"has_fulltext":true,"cited_by_count":22,"citation_normalized_percentile":null,"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13794","display_name":"Financial Reporting and XBRL","score":0.9994999766349792,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13794","display_name":"Financial Reporting and XBRL","score":0.9994999766349792,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10953","display_name":"E-Government and Public Services","score":0.0,"subfield":{"id":"https://openalex.org/subfields/3320","display_name":"Political Science and International Relations"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.0,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/xbrl","display_name":"XBRL","score":0.9940000176429749},{"id":"https://openalex.org/keywords/stakeholder-perspectives","display_name":"stakeholder perspectives","score":0.6880000233650208},{"id":"https://openalex.org/keywords/financial-reporting","display_name":"financial reporting","score":0.8799999952316284},{"id":"https://openalex.org/keywords/financial-statement-tagging","display_name":"financial statement tagging","score":0.39800000190734863},{"id":"https://openalex.org/keywords/accounting-information","display_name":"accounting information","score":0.35199999809265137}],"concepts":[{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5056967735290527},{"id":"https://openalex.org/C2777264242","wikidata":"https://www.wikidata.org/wiki/Q959950","display_name":"XBRL","level":2,"score":0.4335017800331116},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.3754541873931885},{"id":"https://openalex.org/C108827166","wikidata":"https://www.wikidata.org/wiki/Q175975","display_name":"Internet privacy","level":1,"score":0.3411060571670532},{"id":"https://openalex.org/C56739046","wikidata":"https://www.wikidata.org/wiki/Q192060","display_name":"Knowledge management","level":1,"score":0.3331175148487091},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.25131702423095703}],"mesh":[],"locations_count":2,"locations":[{"id":"pmh:oai:discovery.dundee.ac.uk:openaire/afc05a08-9613-487d-b315-883a6fcc979d","doi":null,"is_oa":true,"landing_page_url":"https://discovery.dundee.ac.uk/files/2020501/rr_111_002.pdf","pdf_url":null,"source":{"id":"https://openalex.org/S4306400523","display_name":"Discovery Research Portal (University of Dundee)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I177639307","host_organization_name":"University of Dundee","host_organization_lineage":["https://openalex.org/I177639307"],"host_organization_lineage_names":[],"type":"repository"},"license":"other-oa","license_id":"https://openalex.org/licenses/other-oa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Dunne, T, Helliar, C, Lymer, A & Mousa, R 2009, XBRL : The Views of Stakeholders. Research Report, no. 111, Association of Chartered Certified Accountants, London. < http://www.accaglobal.com/content/dam/acca/global/PDF-technical/technology-publications/rr-111-002.pdf >","raw_type":"info:eu-repo/semantics/report"},{"id":"mag:2906845995","doi":null,"is_oa":false,"landing_page_url":"https://discovery.dundee.ac.uk/ws/files/2020501/rr_111_002.pdf","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null}],"best_oa_location":{"id":"pmh:oai:discovery.dundee.ac.uk:openaire/afc05a08-9613-487d-b315-883a6fcc979d","doi":null,"is_oa":true,"landing_page_url":"https://discovery.dundee.ac.uk/files/2020501/rr_111_002.pdf","pdf_url":null,"source":{"id":"https://openalex.org/S4306400523","display_name":"Discovery Research Portal (University of Dundee)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I177639307","host_organization_name":"University of Dundee","host_organization_lineage":["https://openalex.org/I177639307"],"host_organization_lineage_names":[],"type":"repository"},"license":"other-oa","license_id":"https://openalex.org/licenses/other-oa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Dunne, T, Helliar, C, Lymer, A & Mousa, R 2009, XBRL : The Views of Stakeholders. Research Report, no. 111, Association of Chartered Certified Accountants, London. < http://www.accaglobal.com/content/dam/acca/global/PDF-technical/technology-publications/rr-111-002.pdf >","raw_type":"info:eu-repo/semantics/report"},"sustainable_development_goals":[],"sustainable_development_goals_aurora":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":43,"referenced_works":["https://openalex.org/W99457019","https://openalex.org/W274850275","https://openalex.org/W614249826","https://openalex.org/W625271254","https://openalex.org/W1524787904","https://openalex.org/W1538958155","https://openalex.org/W1925619175","https://openalex.org/W1979625191","https://openalex.org/W1988432999","https://openalex.org/W1988721437","https://openalex.org/W1994139964","https://openalex.org/W2003398768","https://openalex.org/W2010666959","https://openalex.org/W2013461537","https://openalex.org/W2020853056","https://openalex.org/W2026180732","https://openalex.org/W2030753054","https://openalex.org/W2033935103","https://openalex.org/W2049891544","https://openalex.org/W2052781236","https://openalex.org/W2068152062","https://openalex.org/W2072213053","https://openalex.org/W2073966669","https://openalex.org/W2087262284","https://openalex.org/W2104185103","https://openalex.org/W2120104556","https://openalex.org/W2121258929","https://openalex.org/W2130673401","https://openalex.org/W2134725524","https://openalex.org/W2140265517","https://openalex.org/W2140289588","https://openalex.org/W2160017602","https://openalex.org/W2730132092","https://openalex.org/W2973435948","https://openalex.org/W2991886220","https://openalex.org/W3121592168","https://openalex.org/W3125287017","https://openalex.org/W3125303042","https://openalex.org/W3137202633","https://openalex.org/W3142825399","https://openalex.org/W3143895512","https://openalex.org/W3144295846","https://openalex.org/W3146435327"],"related_works":["https://openalex.org/W7160577694","https://openalex.org/W3195069924","https://openalex.org/W2972692153","https://openalex.org/W6987401156","https://openalex.org/W7135811056","https://openalex.org/W7113119763","https://openalex.org/W3044161974","https://openalex.org/W7135908493","https://openalex.org/W3020910609","https://openalex.org/W7135720368"],"abstract_inverted_index":null,"counts_by_year":[{"year":2022,"cited_by_count":3},{"year":2021,"cited_by_count":1},{"year":2020,"cited_by_count":2},{"year":2018,"cited_by_count":2},{"year":2017,"cited_by_count":1},{"year":2015,"cited_by_count":2},{"year":2014,"cited_by_count":4},{"year":2013,"cited_by_count":5},{"year":2012,"cited_by_count":1}],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2019-01-11T00:00:00"}