How to Integrate XBRL Into Accounting Curriculum at Banjarmasin State Polytechnic

by Noor Romy Rahwani
( Banjarmasin State Polytechnic )

Date Published: 02 Dec 2013
Published In: Information Systems International Conference (ISICO)
Volume: 2013
Publisher: Departemen Sistem Informasi, Institut Teknologi Sepuluh Nopember
Language: id-ID

Keywords: eXtensible Business Reporting Language,XBRL Education,Curriculum,Accounting Information System,Financial reporting system,XBRL technology

Abstract

Backgrounds – 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 worldwide including US, China, and Australia. All publicly listed companies in those countries are required to prepare their financial statements in XBRL format to government agencies such as Central Bank, Tax Office, and Securities Commission. Studies in The United State and Australia have shown that XBRL education plays important role in XBRL adoption. In order to implement XBRL successfully in Indonesia, it is therefore important to adopt XBRL related topics to the accounting curriculum in Indonesian educational institutions. Objective and Study Designs – As an applied research, the paper proposes how to apply an ideal XBRL-related curriculum recommended by Debreceny and Farewell (2010) for accounting department in Banjarmasin State Polytechnic (POLIBAN). Findings - 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). Conclusion/Result – 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.


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