Institutional Pressures and Responses to the Introduction of Integrated Reporting into Accounting Curricula: The Case of Sri Lankan Universities

Autor/inn/en	Senaratne, Samanthi; Gunarathne, Nuwan; Herath, Roshan; Samudrage, Dileepa; Cooray, Thilini
Titel	Institutional Pressures and Responses to the Introduction of Integrated Reporting into Accounting Curricula: The Case of Sri Lankan Universities
Quelle	In: Accounting Education, 31 (2022) 5, S.536-566 (31 Seiten)Infoseite zur Zeitschrift PDF als Volltext Verfügbarkeit
Zusatzinformation	ORCID (Senaratne, Samanthi) ORCID (Gunarathne, Nuwan) ORCID (Cooray, Thilini)
Sprache	englisch
Dokumenttyp	gedruckt; online; Zeitschriftenaufsatz
ISSN	0963-9284
DOI	10.1080/09639284.2022.2032775
Schlagwörter	Foreign Countries; Accounting; Curriculum Development; Alignment (Education); Universities; Learning Processes; Teaching Methods; Institutional Characteristics; Student Evaluation; Classification; Institutional Autonomy; Evaluation Methods; Educational Policy; Case Studies; Professional Education; Course Content; Financial Audits; Educational Change; Administrative Organization; Sri Lanka + Suchen Sie Ihr Suchwort? Ausland; Abrechnung; Buchführung; Buchhaltung; Curriculum; Development; Curriculumentwicklung; Lehrplan; Entwicklung; University; Universität; Learning process; Lernprozess; Teaching method; Lehrmethode; Unterrichtsmethode; Schulnote; Studentische Bewertung; Classification system; Klassifikation; Klassifikationssystem; Institutionelle Autonomie; Politics of education; Bildungspolitik; Case study; Fallstudie; Case Study; Berufsausbildung; Kursprogramm; Bildungsreform; Ceylon
Abstract	This paper explores the institutional pressures and responses associated with introducing integrated reporting into university-level accounting education in Sri Lanka. In particular, we are looking to see whether those responses lead to deep or surface learning in students. Drawing on the theory of new institutional sociology, the institutional pressures framework, and the model of constructive alignment, the analysis spans data on Sri Lanka's ten universities that offer accounting degrees. We find that most universities have incorporated integrated reporting into their accounting degrees by following either a 'compromise' or 'acquiescence' strategy. This comes in response to numerous isomorphic pressures at the institutional level. These pressures are brought to bear through the extent to which teaching, learning and assessment activities follow constructive alignment. In this context, the institutions themselves can be categorised into four response groups: beginners, followers, impressionists, and prospectors. (As Provided).
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Erfasst von	ERIC (Education Resources Information Center), Washington, DC
Update	2024/1/01