1. A computer-implemented document collaboration system for managing the input of reviewers connected over a network of computers, the document collaboration system comprising: a processor; and a memory coupled to the processor, the memory including instructions that, when executed by the processor, cause the processor to: store a master data file including a document having content created by an owner; create a hierarchical distribution file for tracking access to the document, the hierarchical distribution file including: first data identifying the owner of the document, second data identifying a first level reviewer designated by the owner, third data identifying a second level reviewer designated by the first level reviewer, and fourth data identifying an access level to a designated portion of the document for the first level reviewer, wherein the designated portion of the document is less than the entirety of the document; create a first data file associated with the first level reviewer comprising: first edit data reflecting a first edit made to the content of the document by the first level reviewer within the designated portion of the document, and first index data reflecting a first index to a location of the first edit in the document; and create a second data file associated with the second level reviewer comprising: second edit data reflecting a second edit made to the content of the document by the second level reviewer, and second index data reflecting a second index to a location of the second edit in the document; modify the first data file to include the second edit data and the second index data within the first data file in response to input reflecting that the first level reviewer accepts the second edit data, without modifying the master data file; modify the master data file to include the first edit data and the first index data in response to input reflecting that the owner accepts the first edit data; and modify the master data file to include the second edit data and the second index data incorporated within the first data file in response to input reflecting that the owner accepts the second edit data incorporated within the first data file.