Thomas James Tribunella
Rochester Institute of Technology
Abstract: The Accounting profession suffers from information overload because authoritative text such as GAAP (generally accepted accounting principles), FAS (Financial Accounting Standards), GAAS (generally accepted auditing standards), and SEC (Securities and Exchange Commission) regulations are frequently changing and expanding. As a result, professional accountants, students, and investors are spending too much time and money researching accounting regulations. The solution to this problem is to create an information system that allows users to research accounting problems with a great degree of accuracy and precision. This research investigates the application of markup technology as a solution to this problem. The research results demonstrate that an information system for FAS based on markup technology shows the promise of solving the information overload problem for GAAP.
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