This thesis addresses the growing need for digital submission of annual reports in Sweden, focusing on the transformation of accounting data from SIE format into inline XBRL (iXBRL) documents. With regulatory bodies increasingly adopting XBRL as a standard for business reporting and Sweden considering mandatory digital submission by 2026, systems that efficiently handle this conversion are becoming essential.

Background: Despite the benefits of XBRL reporting, practitioners have raised concerns about implementation costs and technical complexity. Previous research has identified a significant gap in technical implementation literature, particularly regarding programming approaches for XBRL conversion.

Objectives: This research aims to identify key design requirements and appropriate technological components for a web-based system that transforms accounting data into valid XBRL documents, and to evaluate how well an implemented artifact addresses identified challenges.

Methods: Using Design Science Research Methodology, this study conducted a systematic literature review, developed system requirements, designed a modular component architecture, and implemented some key components. The artifact was evaluated against established stakeholder criteria.

Results: Most significantly, the research revealed why automating XBRL conversion is impossible without expert accounting knowledge: Swedish taxonomies function as guidelines requiring interpretation of underlying legislation, rather than as authoritative technical specifications. This discovery validates practitioners’ concerns about implementation complexity and demonstrates the challenges of digital transformation when regulation is not developed with a digital-first mindset. Additionally, the research identified five components for XBRL conversion: SIE Parser, Mapping Handler, Mapping Engine, Presentation Handler, and iXBRL Generator.

Conclusions: The findings confirm concerns about XBRL implementation complexity. The research contributes to bridging the gap between conceptual understanding and technical implementation of XBRL conversion systems. Future research should focus on developing effective methods for generating instance document templates from complex taxonomies and analyzing gaps between common accounting practices and taxonomy mappings. Given that taxonomies require interpretation of underlying legislation, such research must involve accounting practitioners to ensure proper understanding of regulatory requirements and practical implementation needs.