A Commentary on "Integrated Reporting: A Review of Developments and Their Implications for the Accounting Curriculum"

Autor/in	Correa Ruiz, Carmen
Titel	A Commentary on "Integrated Reporting: A Review of Developments and Their Implications for the Accounting Curriculum"
Quelle	In: Accounting Education, 22 (2013) 4, S.360-362 (3 Seiten)Infoseite zur Zeitschrift PDF als Volltext Verfügbarkeit
Sprache	englisch
Dokumenttyp	gedruckt; online; Zeitschriftenaufsatz
ISSN	0963-9284
DOI	10.1080/09639284.2013.817800
Schlagwörter	Stellungnahme; Accounting; Teaching Methods; Accountability; Course Content; Sustainability; Curriculum Development; Professional Associations; Correlation; Higher Education; Reports; Corporations; Social Responsibility + Suchen Sie Ihr Suchwort? Abrechnung; Buchführung; Buchhaltung; Teaching method; Lehrmethode; Unterrichtsmethode; Verantwortung; Kursprogramm; Nachhaltigkeit; Curriculum; Development; Curriculumentwicklung; Lehrplan; Entwicklung; Korrelation; Hochschulbildung; Hochschulsystem; Hochschulwesen; Abschlussbericht; Berichten; Unternehmen; Soziale Verantwortung
Abstract	In this commentary, Correa Ruiz notes that from his analysis, Owen (2013) identified the essential elements to be included in a modern professional accounting curriculum, described how Association of Chartered Certified Accountants (ACCA) has embedded "Integrated Reporting" in its curriculum, and discussed future curriculum development, in particular the challenges associated with sustainability. However, it is not enough to simply add new techniques into professional curricula without enabling accountants to critically examine the ways of thinking and techniques that have contributed to society's unsustainability. Correa Ruiz argues that only if accountants are provided with these intellectual abilities will accounting create the capacity to resolve the challenges posed by sustainability. [For "Integrated Reporting: A Review of Developments and Their Implications for the Accounting Curriculum," see EJ1108863.] (ERIC).
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Erfasst von	ERIC (Education Resources Information Center), Washington, DC
Update	2020/1/01