The AGA (Association of Government Accountants), in their spring issue of Journal of Government Financial Management, published the article Building Momentum: Preparing for XBRL in Governmentwritten by Jacqueline Reck, Ph.D., CPA; Shannon N. Sohl, Ph.D., CPA; and Tammy R. Waymire, Ph.D., CPA.
The article is very accurate and realistic; it is worth reading.