Literaturnachweis - Detailanzeige
Autor/in | Correa Ruiz, Carmen |
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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 |
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 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). |
Anmerkungen | Routledge. Available from: Taylor & Francis, Ltd. 325 Chestnut Street Suite 800, Philadelphia, PA 19106. Tel: 800-354-1420; Fax: 215-625-2940; Web site: http://www.tandf.co.uk/journals |
Erfasst von | ERIC (Education Resources Information Center), Washington, DC |
Update | 2020/1/01 |