CONTECSI - International Conference on Information Systems and Technology Management - ISSN 2448-1041, 9th CONTECSI - International Conference on Information Systems and Technology Management

Tamanho da fonte: 
MAPPING THE RESEARCHES ON XBRL LANGUAGE: A BIBLIOMETRIC ANALYSIS OF SCIENTIFIC LITERATURE IN ENGLISH.
Janilson Antonio da Silva Suzart

Última alteração: 2015-02-12

Resumo


We intended to identify the main features of empirical research about XBRL language, written in English. We developed a bibliometric analysis, using the following indicators: (i) journal productivity; (ii) author productivity; (iii) annual level of publication; (iv) methodology; and, (v) selected theme. The sample was composed of 74 articles published in 42 journals by 162 authors, between 2001 and 2010. The papers were selected by searching the CAPES and ProQuest sites, whose term of reference was the word ‘XBRL’. Among the key findings of the descriptive analyzes, we found that: (i) There is, in recent years, a trend of growth in production; (ii) The journals IJAIS, IJDAR, JIS and MAR account for 32.4% of the articles; (iii) 11 authors are responsible for about one third of production; (iv) The linear regressions showed that the distribution behaves in the manner described by Lotka’s law; and, (v) The possible benefits from the use of XBRL is the most discussed topic.

Palavras-chave


XBRL; Accounting; Scientific Production; Bibliometrics.

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