01453nas a2200193   4500008004100000245008700041210006900128260000900197300001000206490000700216520088000223653001501103653000801118100002001126700002401146700001601170700001701186856005601203       2010                        eng d00aVisualizing Basic Accounting Flows: Does XBRL + Model + Animation = Understanding?0 aVisualizing Basic Accounting Flows Does XBRL Model Animation Und  c2010  a27-540 v103 aThe usefulness of XBRL (eXtensible Business Reporting Language) in facilitating efficient data sharing is clear, but widespread use of XBRL also promises to support more effective analysis processes. This format should allow managers, investors, regulators, and students to aggregate, compare and analyze financial information. This study explores an XBRL-based visualization tool that maps the organization of financial statements captured in the XBRL formalism into a graphical representation that organizes, depicts, and animates financial data. We show that our tool integrates and presents profitability, liquidity, financing, and market value data in a manner recognizable to business students. Our findings suggest the promise of XBRL-based visualization tools both in helping students grasp basic accounting concepts and in facilitating financial analysis in general.10aAccounting10aBIS1 aMarshall, Byron1 aMortenson, Kristian1 aBourne, Amy1 aPrice, Kevin  uhttp://www.uhu.es/ijdar/10.4192/1577-8517-v10_2.pdf