Enhancing Accounting Education in Malaysia: Integrating XBRL into the Curriculum for Future Accounting Profession

This study investigates the behavioural factors that influence the decision to include eXtensible Business Reporting Language (XBRL) in Malaysia's accounting curriculum. This study selected seven factors: subjective norms, computer self-efficacy, perceived external control, computer anxiety, computer playfulness, perceived usefulness, and perceived ease of use. In this study, 112 accounting lecturers from 18 universities participated. This study shows that subjective norms, computer self-efficacy, and perceived ease of use positively influence the decision to incorporate XBRL. On the other hand, the study shows that computer anxiety has a negative impact on the decision to include XBRL in the accounting curriculum. This study emphasises the importance of adapting accounting education to technological advancements, advocating for the inclusion of XBRL in the curriculum to prepare future accountants for an increasingly digitalised accounting landscape. This study, through the application of the Technology Acceptance Model (TAM), contributes to the current knowledge base by highlighting the significance of incorporating new technologies like XBRL into accounting education. In addition, this study contributes to the existing literature by focusing on incorporating XBRL into the accounting curriculum and providing practical insights and recommendations for Malaysian accounting educators and institutions.