Applying XBRL in an accounting information system design using the REA approach: An instructional case

Accounting Perspectives

Volumn 9, Issue 1, 2010, Pages 55-78

  Peng, Jacob ^a   Janie Chang, C ^b  

^a UNIVERSITY OF MICHIGAN FLINT   (United States)

^b SAN DIEGO STATE UNIVERSITY   (United States)

Author keywords

Instance document; REA modeling; Relational database; XBRL

Indexed keywords

EID: 77953747037     PISSN: 1911382X     EISSN: 19113838     Source Type: Journal    
DOI: 10.1111/j.1911-3838.2010.00004.x     Document Type: Article

References (5)

1. Hurt, R. L. 2008. Accounting information systems: Basic concepts and current issues.
2. McCarthy, W. E. 1982. The REA accounting model: A generalized framework for accounting systems in a shared data environment. Accounting Review (July 554 578.
3. Mascha, M. F., D. Janvrin, J. Plouff B. Kruger. 2009. XBRL tools for small-to-medium-sized firms. Strategic Finance (January 47 53.
4. Phillips, M. E., T. E. Bahmanziari R. G. Colvard. 2008. Six steps to XBRL. Journal of Accountancy 205 (2 34 9.
5. U.S. Securities and Exchange Commission (SEC). 2009. Interactive data to improve financial reporting - Rule 33-9002.