The Delphi Speaks

Earlier in 2011, The International Journal of Digital Accounting Research published a paper called The Impact of XBRL: A Delphi Investigation, which reported the results of a panel of ‘experts’ (the ‘delphic’ panel) validating or not various propositions about the future impact of XBRL. The results were interesting, but not surprising. To find out which of the various marketing claims made for XBRL struck the experts as plausible, fast forward to page 16 of the paper.