This paper examines the limited proficiency to engage in programming algorithms among university students in information technology and information system in several universities across Surabaya, Indonesia. The purpose of this research is to find the most influential factor in learning programming algorithm using a quantitative approach. The…

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…