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ABSTRACT: This position paper argues that the eXtensible Business Reporting Language (XBRL) be integrated across the accounting curriculum, in a manner relevant to the temporal stage and content of particular courses within the curriculum. XBRL is a metadata representation language for the Internet, based on the World Wide Web consortium's eXtensible Markup Language (XML). XBRL provides an important foundation for the automated transfer of accounting information and associated metadata. The design of XBRL is fine-tuned to meet the particular needs of accounting and related disclosures. Several countries have adopted XBRL in a variety of information value chains, notably in the USA context the Securities and Exchange Commission's interactive data program. XBRL has implications for the totality of the accounting curriculum and pedagogy. A program for the integration of XBRL across a typical accounting curriculum is developed. The proposed XBRL assignments, as part of this program, are aligned with Bloom's Taxonomy of Learning Objectives. Recommendations are made for faculty, case and textbook writers, and the leadership of the XBRL and academic accounting communities.

ABSTRACT:The purpose of this article is to expose accounting faculty to an accounting negotiation course to inspire them to consider teaching such a course. Professional standards recognize the auditor's dual responsibility to detect material misstatements and to ensure their appropriate resolution. However, accounting education has focused primarily on the first responsibility of designing and performing appropriate audit procedures to detect material misstatements, and not on negotiation skills to ensure their proper resolution (Trotman et al. 2005). This article provides a detailed overview of the author's half-semester graduate elective accounting negotiation course that may become a required course in the near future.Data Availability: Interested parties can obtain copies of all course materials by contacting the author.

In recent years, numerous tools such as activity-based costing, the balanced scorecard, and target costing have gained prominence within business organizations (Kaplan and Cooper 1998; Kaplan and Norton 1996; Ansari et al. 1997). Nonetheless, traditional management accounting practices such as standard costing and contribution margin analysis continue to be prevalent (Szendi and Elmore 1993). The traditional topics, when coupled with all the recent advancements, create a sizable body of knowledge that presents a challenge to management accounting educators, who bear the responsibility of organizing this subject matter into a coherent whole. In an effort to aid professors wrestling with this challenge, this article presents a new framework for organizing an entire management accounting curriculum. The article also includes one possible application of the framework that is being used at Miami University. The benefits of adopting the framework include: (1) less redundancy within the curriculum, (2) logical distinctions between the topics taught in each course, and (3) more opportunities for in-depth coverage of particular content areas.

ABSTRACT
This study examines the current state of environmental, social, and governance (ESG) accounting education in university settings. We survey 452 accounting faculty to better understand how, when, and where ESG components are being integrated into the accounting curriculum, the current state of ESG integration, and implementation challenges. We find that few accounting departments have formally integrated ESG components into the accounting curriculum, although numerous faculty members have taught ESG topics through their own initiative. Results show that many accounting educators recognize the need for ESG instruction but lack the necessary resources and support. Survey findings reveal faculty perspectives regarding where and how ESG should be taught, implementation strategies, possible challenges, and resources needed. We provide an overview of the current ESG reporting environment, the position of the Association to Advance Collegiate Schools of Business, the status of the Uniform CPA Exam, and current ESG instructional resources.

After the lslamic Revolution of 1979, the entire education system in Iran was drastically changed to make it more relevant to the lslamic principles. Accordingly, a single undergraduate accounting curriculum designed by the government was imposed on all universities in lran in I982. Since then. undergraduate accounting programmes of all universities have been conducted on the basis ofthis common curriculum. However, there has been criticism that several features of this curriculum are not appropriate in terms of educational objectives and economic conditions ofthe country. This study examined the nature and content of the above curriculum with the purpose of identifying its weaknesses as well as strengths through a survey of perceptions of accounting educators and practitioners in Iran. The ï¬ndings of the study has revealed that despite a few desirable features. the existing undergraduate accounting curriculum in lran suffers from a number ofserious weaknesses.

This study was to analyze the empirical evidence about the difference perceptions of IFRS into accounting curriculum integration between female students with male students, and students who are under or equal to 20 years with a student over the age of 20 years. Survey I conducted by distribution of a set questionnaires using purposive sampling method to accounting unfergraduate students of some university with A Accreditation Jakarta. Research Results state that there is a difference between the perception of female students with male students about the integration of IFRS into accounting curriculum, and there is no difference in perception between students aged below or equal to 20 years with a student over the age of 20 years.
Keywords: Perception, IFRS integration, accounting curriculum, gender

ABSTRACTThis article discusses how accounting instructors can adopt whiteboard voice-over (WBVO) video technology as a supplemental resource in traditional classroom designs or as an integral resource in a flipped or online classroom design. WBVO technology can facilitate a blended learning classroom design by allowing instructors and/or students to create short videos that can be posted in a learning management system or public domain. The benefits of utilizing WBVO technology are analyzed through the lens of variation theory, and include (1) providing students with additional instructional design materials to increase learning opportunities, (2) aiding instructors in focusing on the "process of learning" as opposed to the "product of knowledge" in order to make it easier for students to learn, (3) developing instructional design resources that are unique to the classroom learning environment to reduce the unintended consequences of adopting third-party materials that may have been designed for different learning objectives, (4) freeing up class time for active learning activities that focus on higher-order cognitive skills, and (5) reinforcing a student-centered learning environment. Observations from the classroom provide some preliminary empirical evidence to support the efficacy of utilizing WBVO technology to create instructional design materials.JEL Classifications: A220.

ABSTRACT: To become successful professionals, accounting students must be able to write effectively. Yet, as faculty, we recognize that many of our students need to improve the quality of their writing. At the same time, we often struggle to find sufficient time to cover course content, much less to devote time and energy to address students' writing competencies. In this teaching note, we describe a writing framework that is a manageable tool for integrating writing activities into courses. The framework incorporates peer review along with features, such as repetition, that prior research suggests lead to writing improvements. The framework provides added benefits by allowing students to review others' work (a typical accounting task), engaging them in critical thinking activities, and exposing them to more course content knowledge. Using a sample of 155 students, the results support our contention that our framework improves students' written communication.

ABSTRACTOver the past decade, many stakeholder groups have explored how to integrate data analytics into the accounting curriculum. This study expands that literature by surveying 321 accounting faculty regarding their perspectives on the effectiveness of data analytics implementation. We examine curriculum development, course assessment, students' abilities, and faculty skills to design and teach such courses. We identify specific gaps in the accounting curriculum where further data analytics integration may be considered. We find several challenges to integration and support for infusing analytics skills earlier in the accounting curriculum. Accounting departments should consider the expertise of their faculty, especially assistant professors, who seem to have more knowledge of data analytics than any other rank, and focus on implementing specific data analytics skills throughout the accounting curriculum. We also provide proposed action items that will help accounting departments evaluate curriculum and related resource requirements.

ABSTRACTThe technology and data analytics developments affecting the accounting profession have a profound effect on accounting curricula. To meet the profession's current expectations, accounting programs need a fully integrated accounting curriculum to develop students with strong data analytic and critical thinking skills that complement their accounting knowledge. We provide a framework and resources for creating a data analytics-infused accounting curriculum. Using the Diffusion of Innovation Theory, we apply the theory's five stages to the infusion of data analytics throughout the accounting curriculum: knowledge, persuasion, decision, implementation, and confirmation. We present an analytics value cube to guide the integration of different analytic techniques. We recommend free tools, questions, and cases. While our focus is on accounting programs new to data analytics, these resources are also useful to accounting programs and practitioners that wish to expand their data analytic offerings.