XBRL in public management using business intelligence (BI)
Abstract
The purpose of this study is to verify the need for standardization and flexibility in the way that public organizations disclose their financial information on the Internet, with the goal to improve transparency, reliability, timing and cost reduction. In order to achieve it, it is necessary an instrument that allows the user to interact with such information, either for managerial, fiscal or accountability purposes. Therefore, this research analyzes the XBRL (eXtensible Business Report Language) application in the disclosure and scalability of financial and accounting information. Employing the case study method on a Brazilian small countryside municipality, the paper documents that the XBRL can indeed improve transparency, reliability, timing and cost reduction of the information for those who need it or are required by law to make it public. Given that this is a recent and not yet widely known topic, the paper also presents a practical example of a company that discloses its information under this standard. Also, XBRL allows the understanding of information scalability through its integration with a Business Intelligence (BI) syste.
Key words: XBRL, financial statements, business intelligence, public management.
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