Extracts: “…Despite the existence of ERP systems, XBRL offers advantages:

• When standardizing processes and data across company groups and reducing manual processes
• When redesigning the creation processes of consolidated financial statements using XBRL

…
The systematizing assessment by Ramin/Kesselmeyer/Ott about the possible applications of XBRL in internal company reporting shows that the following two controlling areas are worth a closer examination of the benefits of XBRL: corportate controlling using XBRL and the balanced scorecard using XBRL….”

Read the whole article (German language)

Source: Kesselmeyer, Potenzial von XBRL für das Beteiligungscontrolling, für Venture Capital Gesellschaften sowie für BSC-Projekte, in: Zeitschrift für Controlling und Management, Sonderheft 3/2009, S. 69-76.