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22 nd XBRL International Conference “Sharing Economic Information in a Global World: the XBRL Contribution” 17-19 May 2011 Brussels, Belgium. Academic Track Perspectives on XBRL Carsten Felden, 19 May 2011. Agenda. Research Background Survey Participants Some Survey Results.
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22nd XBRL International Conference“Sharing Economic Information in a Global World: the XBRL Contribution”17-19 May 2011Brussels, Belgium Academic Track Perspectives on XBRL Carsten Felden, 19 May 2011
Agenda • Research Background • Survey Participants • Some Survey Results Prof. Dr. Carsten Felden
Research Background • Conjoint research of • Rosann Collins (University of South Florida at Tampa) • Robert Pinsker (Florida Atlantic University, Boca Raton (Fl)) • Carsten Felden (Technische Universität Bergakademie Freiberg) • XBRL in Germany • Early XBRL project of Deutsche Börse AG. • Tool development of Deutsche Bank AG. • Usage in the controlling process of ThyssenKrupp AG. • Usage for the processes of DATEV. • „A bit“ mandatory for the Bundesanzeiger. • Mandatory for the eBalance (tax balance in 2011 for 2010). Prof. Dr. Carsten Felden
Research Background • Does the interface-related advantages of XBRL are perceived positive to influence the adoption in context of both internal and external reporting? • Are the general advantages of XBRL are seen (perceived usefulness and simplicity) to gain a widespread use? Prof. Dr. Carsten Felden
Agenda • Research Background • Survey Participants • Some Survey Results Prof. Dr. Carsten Felden
Survey Participants Participants • Organizations (online questionnaire): • KONSAG (Consolidation Working Group) • XBRL Deutschland e.V. • TDWI e.V. (The Data Warehouse Institute) • VDMA e.V. (SME organization, Germany, here Northrhine Westfalia) • Meeting face-to-face: • Deutsche Bundesbank - Deutsche Post AG (DHL) (CTO) • Siemens AG (CFO, CTO) - cundus AG (CEO) • Deutsche Bank AG (CFO, CTO, COO) - ThyssenKrupp AG • eon AG (CTO) - SAP AG (BA CFO Solutions) • Haniel & Cie. GmbH (CFO) - Haver & Böcker GbR (CEO, CFO) Prof. Dr. Carsten Felden
Survey Participants Prof. Dr. Carsten Felden
Agenda • Research Background • Survey Participants • Some Survey Results Prof. Dr. Carsten Felden
Some Survey Results How would you rate you knowledge about XBRL? weak average high Prof. Dr. Carsten Felden
Some Survey Results How would you rate your XBRL experience? weak average high Prof. Dr. Carsten Felden
Some Survey Results Senior Management Support? weak average high Prof. Dr. Carsten Felden
Some Survey Results Is XBRL easy to learn? weak average high Prof. Dr. Carsten Felden
Some Survey Results Obstacles for the adoption? Prof. Dr. Carsten Felden
Some Survey Results When adoption of necessary resources? Prof. Dr. Carsten Felden
Some Survey Results When adoption of XBRL? Prof. Dr. Carsten Felden
Questions ? Carsten Felden Prof. Dr. Carsten Felden