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

Autor/in	Owen, Gareth
Titel	Integrated Reporting: A Review of Developments and Their Implications for the Accounting Curriculum
Quelle	In: Accounting Education, 22 (2013) 4, S.340-356 (17 Seiten)Infoseite zur Zeitschrift PDF als Volltext Verfügbarkeit
Sprache	englisch
Dokumenttyp	gedruckt; online; Zeitschriftenaufsatz
ISSN	0963-9284
DOI	10.1080/09639284.2013.817798
Schlagwörter	Accounting; Curriculum; Sustainability; Financial Audits; Decision Making; Resource Allocation; Reports; Higher Education; Statistical Analysis; Role; Futures (of Society); Social Responsibility; Guidelines; Foreign Countries; Money Management; Corporations; Course Descriptions; Employment Qualifications; South Africa; United Kingdom + Suchen Sie Ihr Suchwort? Abrechnung; Buchführung; Buchhaltung; Curricula; Lehrplan; Rahmenplan; Nachhaltigkeit; Decision-making; Entscheidungsfindung; Ressourcenallokation; Abschlussbericht; Berichten; Hochschulbildung; Hochschulsystem; Hochschulwesen; Statistische Analyse; Rollen; Future; Society; Zukunft; Soziale Verantwortung; Richtlinien; Ausland; Unternehmen; Kursstrukturplan; Employment qualification; Vocational qualification; Vocational qualifications; Berufliche Qualifikation; Südafrika; Süd-Afrika; Republik Südafrika; Südafrikanische Republik; Großbritannien
Abstract	Integrated reporting (IR) is a major development in a number of sustainability-related accounting initiatives and, if widely adopted, will require significant developments in professional and university accounting curricula. These will include: a strategic rather than operational or transactional focus; longer- rather than short-term outlook; prospective rather than retrospective analysis; qualitative commentary as well as quantitative information; and reports on wider business performance metrics rather than on narrower external financial reporting data or audit compliance. This paper reports on ACCA's support of and response to the latest initiatives in IR, in particular the impact this will have on the education and training of accountants in order to reflect these new principles to prepare the twenty-first-century accountant for a much more challenging role in the near future. These developments can only be in the wider public interest of improving the relevance of information for decision-making, for all stakeholders, and allow greater efficiency in the allocation of financial and other resources and in adding public value. (As Provided).
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Erfasst von	ERIC (Education Resources Information Center), Washington, DC
Update	2020/1/01