Teaching Financial Ratio Analysis using XBRL

Abstract

Both professional accountants and accounting academics are interested in developing higher-order skills in accounting graduates. Accounting graduates not only need to know the dense body of detailed knowledge required to practice as an accountant, but are also expected to have critical thinking, problem solving and other higher-order analytical skills. Experiential learning curriculum enables instructors to engage students and develop these skills by using rich, real-world, complex scenarios.