XBRL in the classroom: a review of the current situation

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Title: XBRL in the classroom: a review of the current situation
Author: Karim, Khondkar; Deshmukh, Ashutosh; Romine, Jeffrey
Abstract: The internet spins a vast web of information across the globe. Data and information flow freely - available to anyone for learning, understanding, and analysis. Organizations can cooperate across departments, regions, and countries. Sounds wonderful - what is the problem? The problem is as old as mainframe versus PC and Windows versus McIntosh. Data moves freely but is it standardized? Can it be understood by all systems, analyzed easily, translated across different languages, and human readable, among other things? The internet permits movement of data across various networks; however, data are not standardized. Data streams have no universal meanings, specialized hardware and software is needed for data decoding. And if you do not have the required tools then you are out of luck. This problem is not only confined to the Internet. An estimated 20% of US GNP is spent on generating new information, and over 90% of this information is in documents not in databases. Businesses in the US produce approximately 100 billion documents per year. This information is stored in various formats across a range of systems. The disparate formats in which this information is stored causes severe problems in accessing, searching, and distributing this information.
Record URI: http://hdl.handle.net/1850/9091
Date: 2003

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