XBRL in the Accounting Curriculum

• In Event: Teaching, Learning, and Curriculum 4

Abstract

The purpose of this research was to determine whether, and to what extent, undergraduate accounting students were exposed to XBRL. We took a triangulate approach in our study, collecting data from multiple sources. We surveyed accounting department chairs, reviewed AIS textbooks and reviewed AIS course syllabi. We believe the current coverage of XBRL is not in proportion to its importance. Almost 60% of the department chairs surveyed said their institutions did not offer instruction of XBRL. They did not perceive the lack of instructional materials was an important barrier to including this topic in the curriculum. However, our study revealed that AIS textbook coverage of XBRL ranged from one chapter to moderate coverage to less than a full page of discussion. Faculty who assigned students textbooks with more exposure of XBRL were more likely to cover this topic. We believe there is a pressing need for new instructional materials that provide more coverage of XBRL.

Authors

• Patricia Healy, Pace University, Westchester

• Roberta J Cable, Pace University