GeoXBRL: Integration Standard between Geographical and Business Data

  • Marcelo Cerqueira Universidade Cesumar, Praça Conselheiro Almeida Couto 374, Curitiba-PR 40050-405, Brazil
  • Paulo Caetano Universidade Salvador, R. Dr. José Peroba 251 Salvador-BA 41770-235, Brazil
  • Márcio Alexandre Universidade Federal de Pernambuco, Av. Prof. Moraes Rego, 1235, Recife-PE 50670-901
Keywords: GeoXBRL, Geographic XBRL, Geographic Business Data, GML, XBRL

Abstract

Context: The usage of geographic data and geovisualization in financial auditing and analytics is increasing among auditors and accountants. Business information systems can process and analyze data through geographic approaches (e.g. financial insight on a virtual geographic map). Although many business information systems have been developed considering geographic data as one of data sources, there is no a standard for modeling both kind of data together (i.e. business and geographical). Conversely, it is also known that Geographic Markup Language (GML) and eXtensible Business Reporting Language (XBRL) are W3C technologies worldwide used for representing geographic and business data, respectively. Given this absence of standardization to represent geospatial data within business taxonomies, this paper proposes the GeoXBRL to fill this gap. This paper specifies an integration between geographic and business/financial data. For this, W3C technologies such as XLink, XML schema, GML and XBRL have been used to make the data structure of this integration. As an assessment, a XML-based representation and a Java-based web application have been developed on a real-world business taxonomy (available on US-SEC website). A comparison is shown between previous business data scenario and the new one proposed in this paper. Finally, this proposal allows to explain how to use the GeoXBRL. Some comparisons with current tools and technologies are shown in order to illustrate the GeoXBRL features and contributions.

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Published
2021-05-31
Section
Articles