| Summary: | 碩士 === 中原大學 === 會計研究所 === 101 === Consider the advantages of XBRL-Formatted in financial information, many major powers around the world have adopted XBRL as a tool in financial report transformation or standardization. XBRL taxonomies development is the core factor in promoting XBRL into practice. This research conducted in two ways. First, use design patterns concepts in Object-Oriented to design XBRL taxonomies. Second, apply the model to build an example in TIFRS.
This paper uses the Design Science methodology. Through observations in taxonomies design architecture and implementation processes, practical experiences and illustrations in design model, construct design model to build and verify the feasibility of the model. Research process can be divided into four stages. First, analyze TIFRS taxonomy architecture. Second, introduce design model classification views. Third, provide instructions for scenarios the design model is applicable and practical interpretation cases. Forth, use design model to build taxonomy.
This research proposes three points (Presentation view, Formula view, and Table view) and its affiliated ten design model based on different conditions. Hope that through this research can help users lower barriers to entry field, avoid the deficiencies in taxonomy due to the taxonomy design totally dependent on experts’ experience. Software developers can design XBRL application software according to the methods suggested according to this study.
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