NotesFAQContact Us
Search Tips
Peer reviewed Peer reviewed
Direct linkDirect link
ERIC Number: EJ1108870
Record Type: Journal
Publication Date: 2013
Pages: 3
Abstractor: ERIC
ISSN: ISSN-0963-9284
A Commentary on "Integrated Reporting: A Review of Developments and Their Implications for the Accounting Curriculum"
Kamp-Roelands, Nancy
Accounting Education, v22 n4 p357-359 2013
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.]
Routledge. Available from: Taylor & Francis, Ltd. 325 Chestnut Street Suite 800, Philadelphia, PA 19106. Tel: 800-354-1420; Fax: 215-625-2940; Web site:
Publication Type: Journal Articles; Reports - Evaluative; Opinion Papers
Education Level: Higher Education; Postsecondary Education
Audience: N/A
Language: English
Sponsor: N/A
Authoring Institution: N/A
Identifiers - Location: United Kingdom
Grant or Contract Numbers: N/A