Human Nature and Xbrl

EContentVol. 30 Nbr. 4, May 2007

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Summary


As both an investor and someone engaged in the financial services sector, the author is interested in the benefits of eXtensible Business Reporting Language (XBRL) and amazed at the deep skepticism he encounters that XBRL will ever be adopted in the US. XBRL is to business information what UPC codes are to retail product packaging. XBRL's premise is simple: Instead of treating business information as a large block of text, it should be structured in meaningful tagged XML chunks. The benefits of this XBRL chunking are similar to other XML content applications, and with the same initial human resistance to change. XBRL adoption requires a sea change in the way firms manage and publish financial information, yet XBRL projects are underway worldwide.

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Extract


Human Nature and Xbrl

as a teenager in northern New Hampshire, I worked after school and on weekends in a small country store. I calculated retail prices, stamped them onto cans, then stocked the shelves. I also worked the checkout register, carefully enter...

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