Qualitative Accounting was my first attempt at a data standard before I really knew how they worked properly. I created it for my PhD research as a result of the design process I did with my research partners. It was designed to be an exchange medium for then-as-yet-to-be-designed software systems to swap and use data.
It’s pretty embarrassing when I look back on it. Other than the poor design of the data structures there is no actual standards technologies used in it – no JSON schema just some documentation mimicking the style of some popular standards.