This book is the first part of a two book series. It is based on a combination of Finance and
IT. More precisely it applies the concept of Linked Data (hence LD) which originates from the
IT landscape to the specifics of the financial world. LD is a new concept for efficient
handling of data which could be used for dealing with a complex data set and data structures
as well as Big Data. The focus of this book is on the adoption of LD and its application within
financial business processes. First LD is briefly explained and framed in the context of the
financial services domain. Second modeling the determinants of LD adoption needed a clear
statement over its advantages and disadvantages amongst others within the financial domain.
Despite the high interest towards the LD concept no such overview existed before this work.
Fourth the model on LD adoption is applied to business (financial) reporting illustrated with
the XBRL case. Finally semi-structured interviews with financial experts reconfirm and extend
the findings. The main potentials are described in detail.
