Integrating XBRL Technology Into Accounting Curriculum: A Survey of Accounting Lecturers in Medan City

DOI

10.2991/aebmr.k.210220.017How to use a DOI?

Keywords

XBRL, Accounting Curriculum, Integrating XBRL and Accounting Information System

Abstract

The purpose of this study is proposing how to apply an ideal XBRL-related curriculum and depth in course. Extensible Business Reporting Language (XBRL) is a significant new information technology for the electronic communication of business and financial data. XBRL has been a widely accepted standard and implemented in Indonesia beginning for sharia banking. All listed banking institution in Indonesian Stock Exchange publish their financial statement in XBRL format voluntary. Several accounting programs overseas has applied XBRL course into their curriculum. Many studies have shown that XBRL education plays important role in XBRL adoption. In order to implement XBRL successfully in Indonesia, therefore it is important to adopt XBRL related topics to the accounting curriculum in Indonesian educational institutions. The study results 75% of respondents has some familiarity with XBRL and the rest of it (25% of respondents) is completely unfamiliar. While 62.5% of respondents describe their students are enough familiar with XBRL and 37.5% is completely unfamiliar with. A quarter of respondents think of integrating XBRL into curriculum is by not covering XBRL at all, 25% of respondents think of including in an accounting information system course, another 25% suggest to offer a separate entire course, and the others suggest to include in computer class. It is showed 37% of total respondents are strongly agree that the current accounting curriculum does not provide sufficient coverage of XBRL. The topics of XBRL which are concept of markups and tags; elements, attributes and namespaces in XML; document type definitions; XML schema; XSL (extensible style sheets); XBRL components; preparing and validating XBRL reports; XML/SBRL software; strategic uses of XBRL should be covered 75% into accounting curriculum. There were some obstacles that made all the recommended course-designs could not be adopted to all related subjects in the current curriculum at once (big-bang approach). The recommended course designs were adopted only for selected subjects per academic year (phased approach). However, in the subsequent academic years, the XBRL related course designs in previous academic years have to be evaluated or even enhanced as the obstacles will be reduced gradually.

Copyright

© 2021, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Khairunnisa Harahap
AU  - Tapi Rumondang
AU  - Pasca Dwi Putra
AU  - Jumiadi Abdi Winata
PY  - 2021
DA  - 2021/02/22
TI  - Integrating XBRL Technology Into Accounting Curriculum: A Survey of Accounting Lecturers in Medan City
BT  - Proceedings of the International Conference on Strategic Issues of Economics, Business and, Education (ICoSIEBE 2020)
PB  - Atlantis Press
SP  - 89
EP  - 97
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.210220.017
DO  - 10.2991/aebmr.k.210220.017
ID  - Harahap2021
ER  -