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XBRL教育のための授業設計
https://kindai.repo.nii.ac.jp/records/11939
https://kindai.repo.nii.ac.jp/records/11939c677d43c-455f-49db-b59e-a7bbb8d40822
名前 / ファイル | ライセンス | アクション |
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AN10437975-20090731-0315.pdf (2.0 MB)
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Item type | ☆紀要論文 / Departmental Bulletin Paper(1) | |||||
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公開日 | 2013-11-16 | |||||
タイトル | ||||||
タイトル | XBRL教育のための授業設計 | |||||
タイトル | ||||||
言語 | en | |||||
タイトル | An Introduction to XBRL through Gaming Simulation | |||||
著者 |
羽藤, 憲一
× 羽藤, 憲一 |
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言語 | ||||||
言語 | jpn | |||||
キーワード | ||||||
主題 | XBRL, タクソノミ, インスタンスドキュメント, ゲーミングシミュレーション, taxonomy, instance document, gaming simulation | |||||
資源タイプ | ||||||
資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||
資源タイプ | departmental bulletin paper | |||||
著者(英) | ||||||
en | ||||||
Hato, Kenichi | ||||||
著者 所属 | ||||||
近畿大学経営学部; 教授 | ||||||
著者所属(翻訳) | ||||||
Kinki University | ||||||
版 | ||||||
出版タイプ | VoR | |||||
出版タイプResource | http://purl.org/coar/version/c_970fb48d4fbd8a85 | |||||
出版者 名前 | ||||||
出版者 | 近畿大学商経学会 | |||||
書誌情報 |
商経学叢 en : Shokei-gakuso: Journal of Business Studies 巻 56, 号 1, p. 315-325, 発行日 2009-07-01 |
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ISSN | ||||||
収録物識別子タイプ | ISSN | |||||
収録物識別子 | 04502825 | |||||
抄録 | ||||||
内容記述タイプ | Abstract | |||||
内容記述 | 【概要】本研究では, XBRL(eXtensible Business Reporting Language)を学生に理解させるための授業を設計している。 学生はこの授業を受講することで, XBRLが将来, 重要な役割を果たすことを理論面だけでなく, 技術面においても理解できるよう考慮されている。 授業は, 講義形式によるXBRLの解説だけでなく, 調査課題, 経営シミュレータを利用した技術的課題から構成される。 授業の中心となる経営シミュレータを利用した技術的課題では, XBRL形式による財務情報の作成で必要なタクソノミを拡張したり, それを元にした報告書インスタンスの作成方法を学んだり, スタイルシートの開発方法についても理解できる。 【Abstract】 This research is designed to encouraged the students to understand XBRL (extensible Business Reporting Language). Through the class of XBRL, the students will recognize the purpose of XBRL, get basic skill and appreciate the important role of XBRL in the future. The class is consist of three components; lecture, researching web-site and gaming simulation. By the lecture the history of XBRL and the benefit from XBRL that the accounting profession and the financial information users obtain are explained. The researching web-site is used to understand how XBRL is currently being used and the potential is. The gaming simulation is developed to understand the concepts of a taxonomy and an instance document. The students will download the standard taxonomy and create extension taxonomy. They will conclude with the creation of an instance document and the creation of some style sheets for viewing instance documents by Web browser. |
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フォーマット | ||||||
内容記述タイプ | Other | |||||
内容記述 | application/pdf |