The impacts of XBRL adoption on software quality factors: a descriptive analysis


  • Paulo Caetano da Silva Universidade Salvador (UNIFACS)
  • Marcelo Gomes de Cerqueira Universidade Salvador (UNIFACS)



XBRL, Software Quality Factors, Software Engineering, Impacts of XBRL


XBRL (eXtensible Business Reporting Language) is a technology currently adopted by various government institutions and companies around the world. Many papers related to its use and benefits for the financial and accounting areas are found in the literature. However, little is known of its benefits for Software Engineering. XBRL can impact on financial software development processes as well as software quality factors. Therefore, there is a need to identify the impacts that arise from the adoption of XBRL in financial software development processes and software quality factors. This paper aims to identify the impacts of adopting XBRL on software quality factors. Identifying these impacts may help software developers to understand the advantages of using XBRL and to increase the adoption of XBRL in other companies which may contribute to improving the quality of the software developed and to better implementation of software quality frameworks within these institutions. In addition, this work will contribute to the identification of the adoption factors of the XBRL language.


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How to Cite

da Silva, P. C., & de Cerqueira, M. G. (2020). The impacts of XBRL adoption on software quality factors: a descriptive analysis. ISys - Brazilian Journal of Information Systems, 13(1), 33–59.



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