 Integrated Reporting: A Review of Developments and their Implications for the Accounting CurriculumGareth Owen Accounting Education, 2013, vol. 22, issue 4, 340-356 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. Date: 2013 Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:taf:accted:v:22:y:2013:i:4:p:340-356 Ordering information: This journal article can be ordered from DOI: 10.1080/09639284.2013.817798 Access Statistics for this article Accounting Education is currently edited by Richard Wilson More articles in Accounting Education from Taylor & Francis Journals |
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