TY  - JOUR
T1  - Visualizing Basic Accounting Flows: Does XBRL + Model + Animation = Understanding?
JF  - International Journal of Digital Accounting Research
Y1  - 2010
A1  - Marshall,Byron
A1  - Mortenson,Kristian
A1  - Bourne,Amy
A1  - Price,Kevin
KW  - Accounting
KW  - BIS
AB  - The 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.
VL  - 10
UR  - http://www.uhu.es/ijdar/10.4192/1577-8517-v10_2.pdf
U2  - a
U4  - 21706715137
ID  - 21706715137
ER  - 

TY  - CONF
T1  - Delivering Value Beyond Efficiency with Visualized XBRL
T2  - International Conference on Information Systems (ICIS 2009)
Y1  - 2009
A1  - Marshall,Byron
A1  - Mortenson,Kristian
A1  - Bourne,Amy
A1  - Price,Kevin
A1  - Marshall,Andrew
KW  - Accounting
KW  - BIS
JA  - International Conference on Information Systems (ICIS 2009)
CY  - Phoenix, AZ
U2  - b
U4  - 16758251521
ID  - 16758251521
ER  - 

TY  - CONF
T1  - Visualizing basic accounting flows: does XBRL + model + animation = understanding?
T2  - American Accounting Association 18th Annual Strategic and Emerging Technologies Research Workshop
Y1  - 2009
A1  - Marshall,Byron
A1  - Mortenson,Kristian
A1  - Bourne,Amy
A1  - Price,Kevin
A1  - Marshall,Andrew
KW  - Accounting
KW  - BIS
AB  - The 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. Representing traditional financial statements in this electronic and interoperable format should allow managers, investors, regulators, and importantly students to aggregate, compare and analyze financial information. Processing such data requires an understanding of the underlying paradigms embedded in consolidated sets of financial statements. This work explores the feasibility and effectiveness of an XBRL-based visualization tool, presenting an organizational framework, mapping that framework to financial statements and the XBRL formalism, and demonstrating a visual 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 in introductory financial accounting classes. This preliminary finding suggests the promise of XBRL-based visualization tools both in helping students grasp basic accounting concepts and in facilitating financial analysis in general.
JA  - American Accounting Association 18th Annual Strategic and Emerging Technologies Research Workshop
CY  - New York, NY
U2  - b
U4  - 16758294529
ID  - 16758294529
ER  - 

TY  - HEAR
T1  - XBRL: Visualizing Basic Accounting Flows
Y1  - 2009
A1  - Mortenson,Kristian
KW  - Accounting
JA  - American Accounting Association Annual Meeting
CY  - N.Y., N.Y.
U2  - c
U4  - 22483423233
ID  - 22483423233
ER  -