A study on XBRL based value chain accounting information processing

摘要

Value chain accounting is a new field of accounting. It is an integration of value chain management theory, supply chain management theory, accounting theory and information technology. Traditional accounting reports are unstructured documents, such as PDF, DOC, HTML, and even printed versions of paper. The accounting information provided by them are difficult to query and analyze. Furthermore, they cannot provide useful information required by information users. The objective of XBRL based Value Chain Accounting is to provide an efficient and reliable accounting information report methodology. This methodology can facilitate the users on the value chain to collect and analysis the accounting information timely and accurately. This paper investigates the interaction mechanism of the information disclosing tools and the value effectiveness which brought by XBRL. This research found out that the application of XBRL on the accounting information flow processing will enhance the XBRL technology and improve the usefulness of value chain accounting information.