XBRL-Based Representation and Sharing of Decision Models

XBRL 기반의 의사결정 모형 표현과 공유

  • 김형도 (한양사이버대학교 경영학부) ;
  • 박찬권 (한양사이버대학교 경영학부) ;
  • 염지환 (한양사이버대학교 경영학부) ;
  • 이성훈 (한양사이버대학교 경영학부)
  • Published : 2007.06.30

Abstract

Using an exchange standard, we can design an open architecture for the interchange of decision models and data. XML (eXtensible Markup Language) provides a general framework for creating such a standard. Although XML -based model representation languages such as OOSML were proposed, they are partly limited in expression capability, flexibility, generality, etc. This paper proposes a new method for expressing and sharing decision models and data based on XBRL (eXtensible Business Reporting Language), which is a XML language specialized in business reporting. We have developed a XBRL taxonomy for decision models with the concepts and relationships of a representative modeling framework, SM (Structured Modeling). The method allows for expressing data as well as decision models in a consistent and flexible manner. Diverse dependencies between components of SM models can also be affluently expressed.

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