In recent years professional accountancy bodies (e.g., CPA), accreditation institutions (e.g., AACSB) and employers have steadily raised, and continue to raise expectations regarding the need for accounting graduates to demonstrate skills in data analytics. One of the obstacles accounting instructors face in seeking to implement data analytics,…

Although the eXtensible Business Reporting Language (XBRL) can improve the utilization of accounting information, the acceptance of this technology has been slower than anticipated. Some studies suggest that education can raise awareness of XBRL, thus improving its adoption in a country. This study describes the perspectives of accounting…

The Securities and Exchange Commission (SEC) has recently announced a proposal that will require all public companies to report their financial data in Extensible Business Reporting Language (XBRL). XBRL is an extension of Extensible Markup Language (XML). Moving to a standard reporting format makes it easier for organizations to report the…