Modeling XBRL-based Applications with UML: Developing Balanced-Scorecard Management Appraisal Systems

摘要

This paper focuses on object modeling of extensible Business Reporting Language (XBRL) applications using Unified Modeling Language (UML) diagrams in the context of developing management appraisal systems based on balanced scorecard concepts. An overview of theses technologies and the benefits associated with their integration is explored. The potential offered by reverse-engineered XBRL financial reporting (FR) and general ledger (GL) taxonomies and schemas into UML diagrams is demonstrated. The class attributes and implied relationships reflecting XBRL elements and relationships is exploited in the development of the methods necessary to implement a management appraisal application using balanced scorecard concepts. In so doing, both hierarchical and process-oriented structures implied by object modeling are utilized. The usefulness of these models and techniques is demonstrated in using financial, customer, internal process and learning aspects of the balanced scorecard system.