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Exposing Enterprise Data: XBRL GL, Web Services, And XBRL Exposing Enterprise Data: XBRL GL, Web Services, and Google, Part 1 | BY GIANLUCA GARBELLOTTO What would be the value to your organization if the data in it could flow together, regardless of the source, and be accessed by any application—even a standard search engine? Not only is it possible, but it’s no more expensive than the solutions that organizations use to consolidate data today, and it can bring benefits far beyond that of an ERP (Enterprise Resource Planning) system alone—perhaps even reducing all promises of ERP systems. the need for a new ERP system. This becomes more obvious as the In this article, I will discuss the scope of XBRL use is expanded where it comes from or goes to. technical and domain standards that beyond its best known purpose, busi- Still, XBRL GL is in no way can make this solution a possibility. ness reporting, known as XBRL FR. intended as a substitute or replace- XBRL GL, the standardized Global In contrast, XBRL GL, the standard- ment for ERP systems or ETL appli- Ledger, and Web services are the ized Global Ledger, is a standard for- cations. We still need a database or start. Project Nunavut, which will be mat to represent financial and data warehouse to report from and a described next month, is the nonfinancial data at the detail level, user interface and applications, just fulfillment. move the data between different sys- as we need specialized tools to per- At first consideration, many bene- tems and applications, and provide form translations from different data fits of the eXtensible Business Report- context for drilling down from sum- formats. So what is the real value ing Language (XBRL) appear to be mary reporting (XBRL FR) to the proposition of XBRL and XBRL GL the same as those of existing, broadly detail data that flows to it. This in particular? XBRL is an open, freely used applications: Centralizing all sounds a lot like the value proposi- available, and royalty-free standard, reporting from disparate modules of tion of ETL (Extract, Transform, and an obvious advantage compared to the information system, different Load) applications: interoperability ERP and ETL proprietary solutions. applications contained within a single between different, and generally When software vendors provide enterprise system or a single data incompatible, systems or modules XBRL GL as a standard import/ TION: AUGUST STEIN/ARTVILLE warehouse, and eliminating manual along with the quest for a common export format and the primary pay- reentry and reconciliation of data are format to represent data no matter load for Web services, using XBRL ILLUSTRA August 2006 I STRATEGIC FINANCE 59 GL will be a transparent process. For of accessibility, interoperability, and ables, they can. But will they bother now, there are a number of tools for reusability of data and processes that to understand it, implement it, and mapping from native file formats integrates the existing information use it to represent their own data? into XBRL GL and back. But why go system to make it better serve its tra- Will they do the same with all the through the pain of mapping source ditional purposes and help achieve other proprietary XML schemas— data to XBRL GL and generate new ones. each one slightly or greatly different instance documents that are much The logical answer is Web from the other—that each of their bigger than the source data itself in services—applications or functions partners or customers has come up order to achieve something that’s that can be made available through with to represent the same data? The already provided by existing and the intranet or the Internet as appro- answer is probably no. But even if broadly adopted, though propri- priate, are based on broadly adopted they do, this is only limited progress etary, applications? World Wide Web Consortium from the “closed system” situation The point is that we need different (W3C) standard protocols and described above. A Web-services- solutions for new challenges. encodings to exchange information oriented architecture makes data No ERP system really lives up to (e.g., SOAP and Web Services available across systems and across the full meaning of the acronym, Description Language—WSDL), and entities, but it still doesn’t make the even when considering only the tra- are built on the broad acceptance of data understandable. XML isn’t ditional goals and functions of this XML (Extensible Markup Language) enough. What is needed is an agree- type of application: There’s always at as the universal language for repre- ment on how to use XML to repre- least one spreadsheet that represents senting and transmitting structured sent different types of data in a data not found in the main system documents and data independent consistent way that is universally or a module that isn’t fully integrat- from the programming language, understandable. ed for some reason. XBRL GL is an software, and hardware. This is exactly what XBRL Global open standard that can help make But the adoption of Web services Ledger is. It is an agreement reached even the most integrated system and XML obviously isn’t enough to within the XBRL International Con- more interoperable, and data more ensure that the benefits of standards sortium on how to use XML and reusable, in a cost-effective way. are fully leveraged. Will my auditor, other related technologies (XML The real questions that CFOs and or the company to which I out- namespaces, XML Schema, XLink) CTOs need to ask themselves are: sourced the management of my to represent data and documents o Do we need to share our data accounts receivables, be able to found in operational and accounting with someone who doesn’t have “understand” the way in which I system ledgers and subledgers, such access to our ERP system? represent my data with XML? If I as accounting entries, trial balances, o Do we outsource some func- describe it or share with them a doc- charts of accounts, payroll informa- tions to external partners who not umented XML schema, the propri- tion, AR/AP, inventory items, statis- only need to browse but also to etary “dictionary” used within my tical indicators, and more. Basing a access and edit our corporate data entity to represent accounts receiv- Web-services-oriented architecture warehouse? on this particular implementation of o Do we have to provide data to GAMEBOY TIMEX XML allows building Web services analysts, auditors, or regulators? THOREAU OP I UM that are truly universal. They can OLDWORK POSER A closed system such as an ERP OCE SOLD HUA potentially be used by anybody to application isn’t an effective answer L AMPOONER ARD access, edit, or validate their data, no to the challenges posed by a distrib- ENN EATPOI matter where the data resides and uted environment where data from GAMES WASSO from which application it was gener- AMORA L LEX different systems needs to not only ated. Once the data is represented SON LIMERICKS be easily accessible within the entity LRA ETAG RNA through XBRL GL, it comes with a but constantly exchanged and shared AARON CALLOUT structure that is always consistent. with different parties. In this con- MSCHO ENTENTE For example, if the element <entries text, something new and different is PSHAW SOTWEED Type> has a value of “assets,” a Web needed—a new, standardized layer Answers to puzzle on p. 64. service built to understand XBRL GL 60 STRATEGIC FINANCE I August 2006 knows that it is dealing with a fixed set of “best practice” instance docu- Plains, or a proprietary application, assets list and that the main infor- ments created by the XBRL GL generate XBRL GL instances using a mation about each asset can be Working Group, at http://gl.iphix. standard technology like XSL style- found in the <measurable> group of net. The sample Web services are sheets, and then browse them effec- elements. Regardless of whether the deliberately very simple, but they tively with Google? Welcome to original fixed assets list comes from provide enough elements to support Project Nunavut. QuickBooks, FAS, SAP, a proprietary the approach described in these Project Nunavut is a proof of application, or any combination of pages. They were built using stan- concept that demonstrates how those, the information will be pre- dard out-of-the-box .NET technolo- XBRL GL, the Global Ledger, a Web sented in a single, consistent, stan- gy, with no additional XBRL-specific services-based approach to data dis- dardized format. I always like to use libraries or functions. The same can tribution, and Google can work the expression “Universal Meta-data be achieved using standard Java together to deliver impressively effec- Structure” to define XBRL GL. In the technology. In other words, XBRL tive results in terms of interoperabili- same way, I believe that XBRL GL- GL can be used today. ty, accessibility, and reusability of based Web services can be the foun- Now we know what XBRL GL and data. Check out Part 2 of this article dation of a “Universal ERP System.” Web services can do for data within next month to learn more. I Now it becomes possible, for your own information system and instance, to validate that total debits beyond. Let’s get ready for the next Gianluca Garbellotto is president of equal total credits in a batch of jour- step. What if your data, coming from Iphix, a consultancy focused on orga- nal entries or to extract from a list of one integrated ERP system or a nization research and standards-based accounts receivables those entries number of different applications, technology solutions, and a consultant that exceed a certain amount or could be searched and browsed using to Booz Allen Hamilton.
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