Boundary objects technology in the creative construction of electronic business reporting
This presentation is the property of its rightful owner.
Sponsored Links
1 / 8

Boundary Objects : Technology in the Creative Construction of Electronic Business Reporting PowerPoint PPT Presentation


  • 33 Views
  • Uploaded on
  • Presentation posted in: General

Boundary Objects : Technology in the Creative Construction of Electronic Business Reporting. Authors: Alan Lowe & Joanne Locke Interdisciplinary Perspectives on Accounting Conference, 2012 Discussion by Niels Dechow. XBRL. - Extensible Business Reporting Language.

Download Presentation

Boundary Objects : Technology in the Creative Construction of Electronic Business Reporting

An Image/Link below is provided (as is) to download presentation

Download Policy: Content on the Website is provided to you AS IS for your information and personal use and may not be sold / licensed / shared on other websites without getting consent from its author.While downloading, if for some reason you are not able to download a presentation, the publisher may have deleted the file from their server.


- - - - - - - - - - - - - - - - - - - - - - - - - - E N D - - - - - - - - - - - - - - - - - - - - - - - - - -

Presentation Transcript


Boundary objects technology in the creative construction of electronic business reporting

Boundary Objects: Technology in the Creative Construction of Electronic Business Reporting

Authors: Alan Lowe & Joanne Locke

Interdisciplinary Perspectives on Accounting Conference, 2012

Discussion by Niels Dechow


Boundary objects technology in the creative construction of electronic business reporting

XBRL

- Extensible Business Reporting Language

  • Idea: Make Accounting Information Digital & Interactive

    • NOT PDF

    • Information Tags enable Queries

  • 1st Accounting taxonomy introduced in 1998

    • Not a global uniform taxonomy

    • National & Industry specific taxonomies

  • The “SEC” mandated XBRL in late 2008

  • Problem:Relationship between Standards and Residual Categories


Boundary objects technology in the creative construction of electronic business reporting

Source: Lowe & Locke (2012): Boundary Objects: Technology in the Creative Constrution of Electronic Business Reporting – P.19


Boundary objects technology in the creative construction of electronic business reporting

TRAX

- Software for Online Taxonomy Collaboration etc.

  • 2 Views on the XBRL classifications

    • Taxonomy View

    • Review Panel

  • No IT specialist knowledge required

    • Access possible via Email & Internet

  • Moderators & Discussants

    • Moderators part of a Review Group.

    • They organize discussions

    • Action assignment possible


Boundary objects technology in the creative construction of electronic business reporting

Source: Lowe & Locke (2012): Boundary Objects: Technology in the Creative Constrution of Electronic Business Reporting – P.21


Authors agenda

Authors Agenda

  • The focus of this paper is on aspects of the development of digital business reporting and actual and potential changes in the regulatory environment…[or] why relatively pragmatic accounting approaches to the representation of business data may be changed dramatically as digital reporting and a culture of atomistic data analysis threatens to take precedence over accounting knowledge and conventional accounting statements

  • Our intention in this paper is to describe some of the opaque systems that have served as critical technologies in supporting groups of experts to communicate and build the necessary XBRL standard and interactive data technologies

  • The focus of the paper will be on what devices and/or technologies have been implicated in the “spread” of XBRL; which groups has constructed these technologies and the extent they have been picked up by others

  • In this paper we examine some of the more recent attempts to make the development of the technology more predictable and consider some of the likely effects of these developments.

  • Our theorisation of the practices we have observed leads us to believe that boundary objects are far from benign technologies… In our description of the use of TRAX we emphasize the impact on work practices and the enabling of communication across boundaries. TRAX is not ineffective in this regard, but we harbour concerns for the ability of all groups of professionals to be heard effectively in a context where some have an advantage over others… Our concern is that IT people are likely to be overrepresented in what appear to be technical decisions about taxonomy development, but which nevertheless can


Discussion points

Discussion Points

  • Main Focus ?

    • Communities of Practice (The Works of Online Collaborations)

    • Interprofessional Competition (“Accountants” vs “IT People”)

    • Reporting Practices (Intended / Unintended Developments)

  • Boundary Objects

    • Definition

    • Use

    • Critique

  • Case Construction

    • What about the double bind?

    • Which N-dimensionality ?

    • Technology (Infrastructure) Tailoring (Activities) Territorialization (Role)


Where to next

Where to Next ?

Boundary Objects: Technology in the Creative Construction of Electronic Business Reporting

Boundary Work: Accounting,Electronic Business Reporting, and Creative Con- & Destruction


  • Login