Digital reporting in accounting: XBRL and integration to accounting department curriculum

İngilizce (OpenAlex)

This study discusses the necessity of integrating XBRL into the accounting curriculum in Turkey and makes some practicable suggestions on how XBRL can be integrated into accounting curriculum.In this context, the sample includes the accounting departments of universities that provide a 4-year undergraduate degree during the 2019-2020 academic year in Turkey.Thus, the data set of the research consists of accounting curriculum of 13 universities (state universities:8 and private universities:5).The course programs and course contents of the relevant universities and departments were accessed and analyzed over their websites.Findings reveal that the courses in the curriculum do not incorporate information about XBRL.Thus, the study suggests how XBRL can be integrated into the existing curriculum at the compulsory courses.