XBRL Processor
A Tool for Generating XBRL Instances
Keywords:
XBRL, Mapeamento de dados, Integração de dados, Integração XBRL, XBRL ProcessorAbstract
The use of eXtensible Business Reporting Language (XBRL) technology in the context of financial reporting on the internet is evident, whether due to its advantages and benefits or governmental impositions. However, the data to be transported by this language is mostly stored in defined structures such as relational databases, JSON files or CSV files. It is therefore essential for organizations to integrate XBRL technology with other data storage technologies. This article presents an Extract, Transform and Load (ETL) solution for extracting data from different storage formats and generating XBRL instances, called XBRL Processor. This tool includes different types of data source and generates the XBRL instance. In addition, parameterizations were implemented to meet the delivery of the Accounting Balances Matrix to the Accounting and Financial Information System of Brazil's National Treasury Secretariat (SICONFI) and a case study was carried out in order to validate the XBRL Processor tool.
References
AKRAM, S.; AQEEL, M.; HAMID, K. Enhancing Software Quality Through Usability Experience and Hci Enhancing Software Quality Through Usability Experience and Hci Design Principles. , , n. February, p. 45–75, 2023.
ASIMADI, E.; REIFF-MARGANIEC, S.; DONNELLY, B.; BAKER, J.; FANG, D. Semantic approach to financial data integration for enabling new insights. CEUR Workshop Proceedings, v. 1890, p. 1–15, 2017.
BEELITZ, C. The dilemma of XBRL-XML versus XBRL-JSON regarding linkage of financial information. CEUR Workshop Proceedings, v. 1890, p. 1–11, 2017.
BIN, Y. U.; XU, L. U.; CONG, T.; ZHEN-HUA, D.; NAN, Z. Parallel Runtime Verification for Calling Sequences of SQLite3 Database APIs. Journal of Software, v. 33, n. 8, p. 2755–2768, 2022. Disponível em: . .
BOGNER, J.; MERKEL, M. To Type or Not to Type? A Systematic Comparison of the Software Quality of JavaScript and Typescript Applications on GitHub. Proceedings of the 19th International Conference on Mining Software Repositories. Anais... , MSR ’22. p.658–669, 2022. New York, NY, USA: Association for Computing Machinery. Disponível em: <https://doi.org/10.1145/3524842.3528454>. .
BRAGANCA, H. A.; CAETANO, P.; BERNADINO, N. Data Mapping for XBRL : A Systematic Literature Review. American Academic Scientific Research Journal for Engineering, Technology, and Sciences, v. 90, p. 124–143, 2022. Disponível em: <http://asrjetsjournal.org/>. .
BRAGANÇA, H. A.; LADISLAU, S. P.; DA SILVA, M. A. P.; DA SILVA, P. C. XBRL-ETL Engine: A Data Transformation Tool For XBRL-Siconfi Taxonomy Motor XBRL-ETL: Uma ferramenta para transformação de dados baseada na taxonomia XBRL-SICONFI. , , n. 1, p. 1–19, 2019.
CERQUEIRA, M. G. DE; SILVA, P. C. DA. A survey of XBRL adoption impact on financial software development processes and software quality. International Journal of Business Information Systems, v. 37, n. 2, p. 263–286, 2021.
CERQUEIRA, M. G.; SILVA, P. C. DA. Coming Impacts of Xbrl Adoption in Financial Software Development Processes and Software Quality Factors: a Systematic Mapping. Proceedings of the 13th CONTECSI International Conference on Information Systems and Technology Management, v. 13, p. 3185–3209, 2016.
CHRISTUDAS, B. MySQL. Practical Microservices Architectural Patterns: Event-Based Java Microservices with Spring Boot and Spring Cloud. p.877–884, 2019. Berkeley, CA: Apress. Disponível em: <https://doi.org/10.1007/978-1-4842-4501-9_27>. .
DIMOU, A.; SANDE, M. VANDER; COLPAERT, P.; et al. RML: A generic language for integrated RDF mappings of heterogeneous data. CEUR Workshop Proceedings, v. 1184, 2014.
DUNCE, M. M. M.; SILVA, P. C. DA; VIANA, S. Similarity Evaluation Between Concepts Represented By Xbrl. , p. 3933–3963, 2013.
GRAY, G. L.; MILLER, D. W. XBRL: Solving real-world problems. International Journal of Disclosure and Governance, v. 6, n. 3, p. 207–223, 2009.
GYŐRÖDI, C. A.; DUMŞE-BURESCU, D. V.; ZMARANDA, D. R.; GYŐRÖDI, R. A Comparative Study of MongoDB and Document-Based MySQL for Big Data Application Data Management. Big Data and Cognitive Computing, v. 6, n. 2, 2022.
JAYASHREE, G.; PRIYA, C. Data Integration with XML ETL Processing. 2020 International Conference on Computer Science, Engineering and Applications, ICCSEA 2020, , n. March, 2020.
LAZZARI, L.; FARIAS, K. An exploratory study on the effects of pair programming. Association for Computing Machinery, 2022.
NAVATHE, ELMASRI. &. Sistemas de Banco de Dados. 2013.
SILVA, P. C.; SILVA, L.; SANTOS, A.; CRUZ, M. O Framework Xbrl. International Conference on Information Systems and Technology Management 5th, p. 4343–4365, 2008.
SOARES, B. E.; BOSCARIOLI, C. Modelo de Banco de Dados Colunar: Características, Aplicações e Exemplos de Sistemas. Escola Regional de Banco de Dados–Sociedade Brasileira de Computação (IX ERBD–SBC), 2013.
SOMMERVILLE, I. Software engineering. Pearson, 2011.
STN, S. DO T. N. Matriz de Saldos Contábeis. Secretaria Do Tesouro Nacional, v. 1, 2017. Disponível em: <https://siconfi.tesouro.gov.br/siconfi/pages/public/arquivo/conteudo/Cartilha_Matriz_de_Saldos_Contabeis.pdf>. .
ZHU, H.; YU, H.; FAN, G.; SUN, H. Mini-XML: An efficient mapping approach between XML and relational database. Proceedings - 16th IEEE/ACIS International Conference on Computer and Information Science, ICIS 2017. Anais... . p.839–843, 2017.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2024 CADERNOS DE FINANÇAS PÚBLICAS
This work is licensed under a Creative Commons Attribution 4.0 International License.
The articles can be copied, since quoted the source.