XBRL in the accounting curriculum: A Survey of AIS faculty

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dc.contributor.author Deshmukh, A.
dc.contributor.author Karim, Khondkar
dc.contributor.author Romine, Jeffrey
dc.contributor.author Rutledge, Robert
dc.date.accessioned 2009-06-26T18:57:24Z
dc.date.available 2009-06-26T18:57:24Z
dc.date.issued 2006-04
dc.identifier.citation Review of Business Information Systems, vol. 10, no. 2, pp. 59-72, October, 2005 en_US
dc.identifier.uri http://hdl.handle.net/1850/10042
dc.description.abstract The purpose of this paper is to assess the challenges and opportunities associated with introducing XBRL (eXtensible Business Reporting Language) into the accounting curricula. XBRL is an electronic format for simplifying the flow of financial information between software programs. It is a complex, rapidly changing language that is multi-disciplinary in nature. This poses difficult pedagogical questions. The primary question is whether XBRL should be covered in the curriculum or not. If answered affirmatively, the issues related to which topics should be covered and to what extent become pertinent. The concurrent problems of faculty preparation and availability of instructional materials also need to be investigated. This paper uses a survey methodology to collect information from accounting information systems (AIS) faculty members nationwide regarding these questions. The results indicate that the faculty members are familiar with XBRL and consider it important for accounting students to study. This survey also identifies important topics in XBRL, and the relative importance of XBRL as compared to other popular AIS topics. The identified XBRL topics are not covered in depth in present accounting curricula. The responding faculty members indicated that lack of faculty preparation and lack of instructional materials are the main obstacles to introducing XBRL in the classroom. The paper concludes with the authors’ recommendations for improving the current state of XBRL education. en_US
dc.language.iso en_US en_US
dc.publisher Clute Institute for Academic Research en_US
dc.relation.ispartofseries vol. 10 en_US
dc.relation.ispartofseries no. 2 en_US
dc.title XBRL in the accounting curriculum: A Survey of AIS faculty en_US
dc.type Article en_US

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