Galileo Disclosure Model

Printer-friendly versionPDF version The Galileo Disclosure Model (GDM): reengineering Business Reporting through using new technology and a demand driven process perspective to radically transform the reporting environment for the 21st century 

Miklos A. Vasarhelyi, Rutgers University 
Michael Alles, Rutgers University 

DISCLAIMER: while this paper was developed under the work  AICPA's Special Committee on the Enhanced Business reporting it does not represent in any form the official position of the AICPA or its committee. It represents the opinions of its authors. NOTE: This is only a draft. Please do not cite or reproduce. All comments are welcome and should be sent to Miklos Vasarhelyi.