Literaturnachweis - Detailanzeige
| Autor/in | Kamp-Roelands, Nancy |
|---|---|
| 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.357-359 (3 Seiten)Infoseite zur Zeitschrift
PDF als Volltext |
| Sprache | englisch |
| Dokumenttyp | gedruckt; online; Zeitschriftenaufsatz |
| ISSN | 0963-9284 |
| DOI | 10.1080/09639284.2013.817799 |
| Schlagwörter | Stellungnahme; Accounting; Social Responsibility; Teaching Methods; Curriculum Design; Financial Audits; Money Management; Foreign Countries; Standards; Compliance (Legal); Corporations; Reports; Sustainability; Course Content; Higher Education; United Kingdom |
| Abstract | In this commentary, Kamp-Roelands states that it was very encouraging to observe that the Association of Chartered Certified Accountants (ACCA) recognises that responding to "Integrated Reporting" initiatives requires an "integrated approach" to accounting education. That change in financial reporting standards put pressure on accounting curricula by requiring the incorporation of new technical knowledge and compliance techniques. Courses dedicated to sustainability are still uncommon, but do exist, such as the postgraduate course in Corporate Social Responsibility (CSR) Management and Auditing (2006), which contains five dedicated CSR modules on awareness, strategy, embedding, reporting, and assurance and is still running, but in a modified format. While recognising the importance of the ACCA's curriculum developments, Kamp-Roelands feels the paper underplays other developments in other accounting curricula. The paper could be criticised for its focus on a UK perspective and should draw attention to major reforms towards more holistic approaches to business in continental Europe and how the European Commission and the European Federation of Accountants are responding. [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 |
Literaturbeschaffung und Bestandsnachweise in Bibliotheken prüfen
Permalink als QR-Code
Inhalt auf sozialen Plattformen teilen (nur vorhanden, wenn Javascript eingeschaltet ist)
Teile diese Seite:
