Incorporating XBRL topics into the accounting curriculum: empirical evidence from Indonesia

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 lecturers in Indonesia regarding XBRL and examines their intention to integrate it into their curriculum. By conducting a survey on 110 accounting lecturers teaching at the undergraduate level in Indonesian universities, we find that most of the respondents have not yet integrated XBRL topics into their current curriculum. This phenomenon may result from the lack of dissemination of information about XBRL from related regulators and the lack of clarity about its relevance to employment. However, more than half of the respondents still believe that XBRL has future potential. Using a modified technology acceptance model (TAM 3) adjusted to predict the acceptability of XBRL topics in the curriculum, PLS-SEM approach is employed, the results support the proposed model significantly.