Implementation

The implementation approaches to representing something like digital accounting artifacts such as accounting working papers, audit working papers, financial statements, and financial analysis models and the base taxonomy metadata to support those artifacts  can be grouped into three technology architectures or stacks.  Those technology architecture stacks are:

Multiple technology architecture stacks is a fact of life.  Different enterprises have different preferences and therefore make different choices as to their desired technical implementation approaches.  That said, it is possible to transform between different implementation approaches.  The global open industry standard logical conceptualization of a business report can be represented by any of the three implementation approaches and be transformed bidirectionally between the different implementation approaches. Further, the logical conceptualizations of the Seattle Method, XBRL International's Open Information Model (OIM) and Object Management Group's Standard Business Report Model (SBRM) are in alignment. The Seattle Method is based on OIM and the Seattle Method is the basis for SBRM.

Also when considering an implementation approach, the knowledge representation approach also needs to be considered. Any knowledge representation approach needs to be complete. Governance and epistemic risk define what "complete" means.

Additional Information:

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