Extensible business reporting language (XBRL) was developed from an established markup computer language (eXtensible Markup Language, XML). XBRL facilitates data and information exchange between different information systems (IS). This important feature has attracted much research since the early 2000s. This article aims to provide a framework for XBRL research's contributions to information systems (IS). An integrative review is needed to draw an overall picture and canvas key findings regarding the various XBRL topics examined in past studies. Such a review also identifies research opportunities and guides future XBRL research. We conducted thematic analysis using an integrative literature review. A sample of 150 XBRL articles obtained from various peer-reviewed academic journals was used to understand past XBRL studies and suggest XBRL's future research direction. This article identifies and proposes four current XBRL research streams; namely, XBRL's impact on business, XBRL's adoption, XBRL's technical development, and XBRL education. This paper then examines the key findings of these XBRL papers, offers several potential areas where further investigation may be warranted, and suggests XBRL research-informed practices.

No abstract

While the growth in the number of IT investments remains strong, research in the IT investment field is limited, resulting in suboptimal practical guidance on effectively governing IT investments. Based on resource-based theory, this paper reports the initial work involved in developing a construct named IT investment governance (ITIG), because it can be used to measure organizations' capability to govern their IT investments. This paper then empirically examines the association of ITIG and corporate performance. The preliminary result is a four-factor, 16-item instrument for assessing the ITIG construct. This method's factors are IT investment value governance, IT investment value monitoring, IT investment appraisals and IT investment project management. The impact of ITIG on corporate performance was demonstrated with a significant and positive relationship found to exist between the ITIG construct and corporate performance, thus supporting the effectiveness of the ITIG construct. Corporations with higher levels of ITIG capability are more likely to maximize the contribution of their IT investments to firm value.

Credit unions play a relevant role in providing microcredit and other financial services. Because such financial cooperative organizations have drawn the attention of a significant and growing academic literature, a bibliometric study becomes essential. This study comprehensively analyzes the literature on credit unions using the leading indices for bibliometric examination: Elsevier's Scopus and Clarivate Analytics' Web of Science databases. Our searches reveal a high level of complementarity between the databases concerning the subject. Their combined use has enabled us to extensively trace the evolution of studies on the subject regarding volume and impact. We identify the major countries, journals, authors, articles, intellectual basis and topics. Further, using CiteSpace, we have mapped the networks of co-authorship, co-citations, and co-keywords in credit union research. The findings allow us to conclude that economics and business finance are the principal areas of credit union research although articles in sociology and history were also observed. Finally, by investigating contemporary co-keywords clusters and future research directions, we identify four main avenues of research: economic performance, corporate governance, accounting and disclosure and, credit union to bank comparisons regarding customer relationships and technology.

No abstract