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The purpose of this paper is to examine the potential for eXtensible Business Reporting Language (XBRL) to go beyond static reporting. A taxonomy structure of information is developed for providing a knowledge base and insights for an XBRL taxonomy for integrated reporting (IR).

Design Science (DS) research, as a pragmatic exploratory research approach, is embraced to create a new “artefact” and thematic content analysis is used to analyse IR in practice.

Using XBRL for IR allows a shift from static and periodic reporting to more relevant and dynamic corporate disclosure for stakeholders, who can navigate and retrieve customised disclosure information according to their interest by exploiting the multidimensionality of IR and overcome some of its criticisms. The bi-dimensional taxonomy structure the authors’ present allows users to navigate disclosure from two different perspectives (content elements (CE) and capitals), display specific themes of interest, and drill down to more detailed information. Because of its evidence-based nature and levels of disaggregation, it provides flexibility to preparers and users of information. Additionally, the findings demonstrate the need to codify sector-specific information for the CE, so that to direct the efforts toward the development of sector-specific taxonomy extensions in developing an XBRL taxonomy for IR.

The limitations of DS research are, first, the artefact design and, second, its effects in practice. The first limitation stems from the social actors’ perspective taken into account to develop the taxonomy structure, which derives from the analysis of the reporting practices rather than a pluralistic approach and dialogic engagement. The second limitation relates to the XBRL taxonomy development process because, since the study is limited to the “design” phase being codification and structuring the knowledge base for an XBRL taxonomy, there is a need to develop a taxonomy in XBRL and then apply it in practice to empirically demonstrate the potential and benefits of XBRL in the IR context.

The taxonomy structure is targeted at entities interested in designing an XBRL taxonomy for IR. This is a call for academics and practitioners to explore the potential of technology to improve corporate disclosure and open up new projections for resurging themes on intellectual capital (IC) reporting with prospects for IC “fourth-stage” research focused on IC disclosure.

This is an interdisciplinary research employing the DS approach, which is rooted in information systems research. It is the first academic study providing pragmatic results for using XBRL in the context of IC and IR.

This paper aims to summarise a literature review undertaken to determine whether or not information taxonomy work, as a specific activity within the broader field of knowledge organisation system construction, can usefully be compared to a process of scientific enquiry. The theories of objectivity and subjectivity proposed by Helen Longino are considered, to determine their relevance to taxonomists and classification theorists.

The review assesses and synthesises relevant best practice and theoretical literature from information science, sociology of science, and related disciplines, including linguistics, epistemology, and psychology.

Although requirements of objectivity in science and in taxonomy work differ significantly, the achievement of consensus within communities is similar. This warrants development of Longino's theories for application to taxonomy work.

The potentially relevant literature represents too vast and diverse a body of scholarship for comprehensive review of every area, so a synthetic interdisciplinary approach has been taken, highlighting aspects worthy of further investigation.

Subjectivity and objectivity are deemed significant for information taxonomists, especially regarding usability and accessibility of systems, while the sociology of science provides frameworks that could be adapted to offer methods of assessing the subjectivity and objectivity of taxonomies. This suggests much potential for developing Longino's theories into a framework or set of heuristics for taxonomy practitioners.

Current literature on taxonomy work, as distinct from classification, categorisation, and similar topics within the broader knowledge organisation field, is scant, and academic and interdisciplinary approaches scarce. Relating the sociology of science to information taxonomy work is a novel approach. By exposing this relationship, a starting point is provided for researchers who wish to develop understanding of these fields and theoretical understanding of taxonomies and professional best practice is enhanced.

The purpose of this paper is to investigate the extent to which Chinese firms voluntarily extend the standard XBRL taxonomy to disclose more detailed financial information; and second, to identify and test corporate governance factors that may be associated with voluntary taxonomy extensions in eXtensible Business Reporting Language (XBRL)‐based reporting.

Using a sample of 114 firms that are listed on the Shanghai Stock Exchanges, the authors compared their XBRL‐based financial reports of 2008 and 2009 with the standard XBRL taxonomy. Multiple regression tests were performed to examine the effects of corporate governance factors and firm characteristics on XBRL taxonomy extensions.

The results indicate a high level of voluntary taxonomy extension in Chinese firms' XBRL reports. The extent of such extension is associated with the percentage of independent directors, combined CEO/chair of the board position, and firm size. It is also associated with audit firm size, in that companies audited by Big Four firms tend to have lower level of taxonomy extension. However, the direction of the result is opposite to what the authors expected.

This paper highlights the effects of corporate governance factors on Chinese firms' decisions to extend XBRL standard taxonomy and, in doing so, to disclose more financial information. Future research may consider using longitudinal data and alternative corporate governance factors to validate and extend the results.

It is an unanswered question as to whether and why firms extend standard XBRL taxonomies and disclose additional voluntary information. This paper fills the gap by investigating this issue in the context of the Chinese capital market.

Unstructured knowledge management (UKM) becomes indispensable for the support of knowledge work. However, unstructured knowledge is inconvenient and difficult for sharing, organizing and acquisition. This paper seeks to present the development and implementation of a multi‐facet taxonomy system (MTS) for effective management of unstructured knowledge.

Multi‐facet taxonomy is a multi‐dimensional taxonomy which allows the classification of knowledge assets under multiple concepts at any levels of abstraction. The MTS system is based on five components: multi‐dimensional taxonomy structure, thesaurus model, automatic classification mechanism, intelligent searching, and self‐maintenance of taxonomy, respectively. Artificial intelligence (AI) and natural language process (NLP) technologies are used in the development of the MTS.

With the successful development of the MTS, the accuracy of categorization of unstructured knowledge is significantly improved. It also allows an organization to capture the valuable tacit knowledge embedded in the unstructured knowledge assets. This helps an organization to explore business opportunities for continuous business improvement.

The implementation of the MTS system not only dramatically reduces the human effort, time and cost for UKM but also allows an organization to capture valuable knowledge embedded in unstructured knowledge assets.

As the knowledge work and task become more complex and are dynamically changing with time and involve multiple concepts, the MTS addresses the inadequacy of conventional single dimensional taxonomy for managing unstructured knowledge. The self‐maintenance capability of the MTS ensures that the taxonomy is up‐to‐date and new knowledge is classified automatically for better knowledge sharing and acquisition.

This research has the potential to contribute to the understanding of the sustainable ground handling operations framework. Ramp operations as the main system of ground handling include critical services for aircraft/airlines. The purpose of this study is to identify the risk factors in ramp operations for all related stakeholders’ awareness to enhance flight safety. Classifying risk factors, the four main performance fields under risk taxonomy is determined. Thus, managers may allocate resources effectively to handle related threats for corporate sustainability.

New taxonomy with human performance value indicators, which sources from the environment is developed. New developed taxonomy is entitled as “environmental value approach,” which represents environmental value-based approach. The developed new risk factors taxonomy is divided into groups such as ramp personnel, organizational, sustainability-based risk factors: triple view and ergonomics obtained from an extensive literature review and experts’ opinions in the field of human performance.

The findings of this research show that managers need a risk management-oriented approach to manage the human factor affecting performance and sustainability. The newly developed taxonomy offers not only identifying the sources of unsafe operational risk factors but also using as a decision-support tool to manage risks for achieving their sustainability goals. When managerial decisions are made according to risk taxonomy and managing these risks, then corporate performance and individual performance may improve.

The new taxonomy presents the performance-based management of the human factor with a holistic and systematic risk management-based approach. There is no risk taxonomy study designed considering ramp operations and sustainability-based human factor performance.

The purpose of this study is to propose a taxonomy of meeting purpose. Meetings are a workplace activity that deserves increased attention from researchers and practitioners. Previous researchers attempted to develop typologies of meeting purpose with limited success. Through a comparison of classification methodologies, the authors consider a taxonomy as the appropriate classification scheme for meeting purpose. The authors then utilize the developed taxonomy to investigate the frequency with which a representative sample of working adults engaged in meetings of these varying purposes. Their proposed taxonomy provides relevant classifications for future research on meetings as well and serves as a useful tool for managers seeking to use and evaluate the effectiveness of meetings within their organizations.

This study employs an inductive methodology using discourse analysis of qualitative meeting descriptions to develop a taxonomy of meeting purpose. The authors discourse analysis utilizes open-ended survey responses from a sample of working adults (n = 491).

The authors categorical analysis of open-ended questions resulted in a 16-category taxonomy of meeting purpose. The two most prevalent meeting purpose categories in this sample were “to discuss ongoing projects” at 11.6 per cent and “to routinely discuss the state of the business” at 10.8 per cent. The two least common meeting purpose categories in this sample were “to brainstorm for ideas or solutions” at 3.3 per cent and “to discuss productivity and efficiencies” at 3.7 per cent. The taxonomy was analyzed across organizational type and employee job level to identify differences between those important organizational and employee characteristics.

The data suggested that meetings were institutionalized in organizations, making them useful at identifying differences between organizations as well as differences in employees in terms of scope of responsibility. Researchers and managers should consider the purposes for which they call meetings and how that manifests their overarching organizational focus, structure and goals.

This is the first study to overtly attempt to categorize the various purposes for which meetings are held. Further, this study develops a taxonomy of meeting purposes that will prove useful for investigating the different types of meeting purposes in a broad range of organizational types and structures.

The proper identification of a decision problem is paramount to finding a course of action or solution. This paper attempts to capture the general laws or principles that define decision problems. These principles are then used to establish a decision classification system called the decision‐order taxonomy.

The decision‐order taxonomy is developed by performing a content analysis on the seminal literature in the natural, social, and applied sciences. By identifying the semantic descriptors used to partition various domains, an implicit taxonomy for proper identification of decision problems is hypothesized.

The multidimensional taxonomic classification system and defined nomenclature, together with the identification process, comprise the complete decision‐order taxonomy developed in this paper. While applying the decision‐order taxonomy to an actual decision problem, insights are exposed which will guide the decision maker toward appropriate solution methodologies.

The theoretical foundation developed can be used to promote future research in decision classification. By providing a theoretically derived model, rich opportunities to test the taxonomy empirically are offered. Researchers are also given a foundation upon which they can build interdisciplinary decision models.

For practitioners, the decision‐order taxonomy provides a new paradigm for communicating decision problems across disciplinary boundaries. The taxonomy also provides guidance to the practitioner as they search for appropriate solution methodologies in unfamiliar disciplines.

The establishment of a useful decision‐problem taxonomy is a significant contribution to understanding the multidimensional interdisciplinary nature of real world decision problems. The original classifications will promote cross disciplinary communication, a central element in business success.

The purpose of this paper is to share personal experience on the early stages of taxonomy construction, reflecting on the potential role of contextual classification techniques as applied by the records management profession as a tool in effectively organising information, resources and services within intranet and/or portal environments. The paper also aims to assess the additional benefits to be secured where linking content to business purposes can create or reveal new meaning.

The paper draws on experience, personal opinion, published literature and discussions with peers to assess the applicability of contextual classification as a tool to support taxonomy development.

The paper concludes that classification of information, resources and services within intranet and/or portal environments using a citation order of function, activity, task, sub‐task is likely to be of significant value, requiring further investigation to fully assess impact and applicability. Contextual classification receives much discussion in general records management terms, however its applicability in supporting portal and/or intranet development appears to receive little attention. The requirement to generate improvements in information retrieval from a host of on‐line services (of which taxonomy development is one example) is reinvigorating the role of the informational professional. Given the criticality of improving the management and retrieval of information it is desirable that stronger interdisciplinary links are established across the information profession to further develop “information retrieval” as a subject discipline.

The article suggests that the role of contextual classification to organise information, resources and services within intranets/portals requires further investigation and reflection to assess its applicability, value and impact. Initial findings and reflection of the application of contextual classification in the design of elements of a university portal taxonomy have proven to be successful, suggesting that wider discussion and reflection is now required. It is also suggested that the information profession take steps to build stronger interdisciplinary links to advance the development of information retrieval as a subject discipline.

Geographical query formulation is one of the key difficulties for users in search engines. The purpose of this study is to improve geographical search by proposing a novel geographical query reformulation (GQR) technique using a geographical taxonomy and word senses.

This work introduces an approach for GQR, which combines a method of query components separation that uses GeoNames, a technique for reformulating these components using WordNet and a geographic taxonomy constructed using the latent semantic analysis method.

The proposed approach was compared to two methods from the literature, using the mean average precision (MAP) and the precision at 20 documents (P@20). The experimental results show that it outperforms the other techniques by 15.73% to 31.21% in terms of P@20 and by 17.81% to 35.52% in terms of MAP.

According to the experimental results, the best created taxonomy using the geographical adjacency taxonomy builder contains 7.67% of incorrect links. This paper believes that using a very big amount of data for taxonomy building can give better results. Thus, in future work, this paper intends to apply the approach in a big data context.

Despite this, the reformulation of geographical queries using the new proposed approach considerably improves the precision of queries and retrieves relevant documents that were not retrieved using the original queries. The strengths of the technique lie in the facts of reformulating both thematic and spatial entities and replacing the spatial entity of the query with terms that explain the intent of the query more precisely using a geographical taxonomy.

There is a wide range of issues involved in how users can exchange and integrate information and resources between databases given that each may have its own structure or taxonomy. This paper clarifies the issues concerning interoperability of data systems and user‐defined taxonomies and provides suggestions for new technical approaches. It is based on experiences in developing a web‐based portal for learning technology, a multidisciplinary field of research and practice. It outlines the nature of the problem in the context of current knowledge of the systems, protocols and implementation issues concerned with interoperability and introduces a possible solution.