آیا XBRL باعث بهبود حاکمیت شرکتی خواهد شد؟ چارچوبی برای افزایش نظارت تصمیم گیری حکومتی با استفاده از داده های تعاملی

In this paper we first develop a framework for understanding how tagged data can be used to change the way in which decisions affecting governance are made. Ultimately data, however it is formatted, is simply a means towards an end and it provides no value added unless different decisions are made as a result of its availability. We use Elliott's (1998) model of decision making and apply it to the governance area to serve as a framework for an investigation of precisely how XBRL will provide value added. We then analyze the current specifications of XBRL, both its taxonomies and the way in which tagged data is rendered, to answer the question of whether XBRL—as opposed to the generic concept of tagged data—takes full advantage of its potential to improve governance decision making.