KESADARAN (AWARENESS) DAN PEMAHAMAN (UNDERSTANDING) AKUNTAN PENDIDIK TERHADAP XBRL

Authors

  • Yusti Pujisari STIE Solusi Bisnis Yogyakarta
  • Frasto Biyanto STIE YKPN Yogyakarta

DOI:

https://doi.org/10.25273/inventory.v3i1.4194

Keywords:

XBRL, accounting educators, awareness, understanding

Abstract

XBRL is a global standard that enables financial information to be analyzedquickly, cheaply, and easily and increases access by users. Since 2015 Indonesia Exchange (IDX) has encouraged companies in Indonesia to adopt XBRL for their  financial report. XBRL format made by IDX called IDX Taxonomy 2014. The adoption of XBRL in company financial report finally has an impact to the accounting education. This is because reducing and eliminating the gap between accounting education and accounting practice must always be sought. The purpose of this study is to explore the awareness and understanding  of  accounting educators in Indonesiaabout XBRL.Accounting educators are the profession which have responsibility in accounting education development. There were 124 accounting educators as a sample from several universities in Indonesia. The questionnaires were used to obtain the data, which distributed via email and social media. The results show that most of accounting educators do not aware and understand about what XBRL is. However, they who have not know about XBRL yet, has a curiosity and want to learn more about XBRL.

 

 

Downloads

Download data is not yet available.

References

American Accounting Association. (1986). Committee on the Future Structure, Content, and Scope of Accounting Education, ‘Future

Accounting Education: Preparing for the Expanding Profession.’ AAA.

Baldwin, A. A., Brown, C. E., & Trinkle, B. S. (2006). XBRL: An impacts framework and research challenge. Journal of Emerging Technologies in Accounting, 3(1), 97–116.

Bursa Efek Indonesia. (2015). XBRL. Retrieved February 24, 2019, from https://www.idx.co.id/perusahaan-tercatat/xbrl/

Chambers, R. J. (1966). Accounting, Evaluation and Economic Behavior. Prentice Hall.

Cohen, E. E. (2009). XBRL’s global ledger framework: Exploring the standardised missing link to ERP integration. International Journal of Disclosure and Governance, 6(3), 188–206.

David, J. (2016). The Non-Adoption of XBRL by Professional and Government Organisations in New Zealand and its Implications for Stakeholders. School of Accounting and Commercial Law Te Kura Kaute, Ture Tauhokohoko.

Debreceny, R., & Gray, G. L. (2001). The production and use of semantically rich accounting reports on the Internet: XML and XBRL. International Journal of Accounting Information Systems, 2(1), 47–74.

Gomaa, M. I., Markelevich, A., & Shaw, L. (2011). Introducing XBRL through a financial statement analysis project. Journal of Accounting Education, 29(2–3), 153–173.

Kernan, K. (2008). XBRL Around the World. Journal of Accountancy, 206(4), 62–66.

Lee, T. (1989). Education, Practice and Research in Accounting: Gaps, Closed Loops, Bridges and Magic Accounting. Accounting and Business Research, 19(75), 237–253.

Nel, G. F., & Steenkamp, L. P. (2011). An exploratory study of chartered accountants’ awareness and understanding of XBRL. Meditari Accountancy Research, 16(1), 79–93.

Downloads

Published

2019-04-10

Issue

Vol. 3 No. 1 (2019)

Section

Articles

License

Authors who publish in this journal agree to the following terms:

 

  1. The copyright of any article is held by its author.
  2. The author grants the journal, first publication rights with the work licensed concurrently under a Creative Commons Attribution License which allows others to share the work with an acknowledgment of authorship and the work's initial publication in this journal.
  3. Authors may make additional separate contractual arrangements for the non-exclusive distribution of the published journal version of the work (for example, posting it to an institutional repository or publishing it in a book), with acknowledgment of its initial publication in this journal.
  4. Authors are permitted and encouraged to post their work online (for example, in institutional repositories or on their websites) before and during the submission process, as doing so can lead to a productive exchange, as well as earlier and larger citation of the published work.
  5. Published articles and related materials are distributed under a Creative Commons Attribution-ShareAlike 4.0 International License