Última alteração: 2016-06-29
Resumo
XBRL is currently adopted by various government institutions and companies around the world. Many studies related to its use and benefits for the financial and accounting areas are found in the literature. However, XBRL can also impact the software development processes and quality factors. Due this, there is need to identify the impact from the adoption of XBRL in the development of financial software and software quality factors. In order to identify records in the literature on the impacts of XBRL adoption in software development processes and quality factors, is presented in this paper a systematic mapping of literature. As a result of the literature review, 37 articles were selected. The analysis of these items allowed to infer that the adoption of XBRL for exchanging financial information causes positive impacts on the efficiency of software development teams, reducing the process development costs, improve data quality, increased interoperability with other applications, reducing software defects, reducing the project development time, increasing productivity, improving software testing activities, reducing rework, improving the quality of software products. In addition to these results, the articles cited the following impact on software quality factors: increased reusability, increased usability, increased reliability, increased extensibility and improved maintainability.