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ERIC Number: EJ1108876
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"
Correa Ruiz, Carmen
Accounting Education, v22 n4 p360-362 2013
In this commentary, Correa Ruiz notes that from his analysis, Owen (2013) identified the essential elements to be included in a modern professional accounting curriculum, described how Association of Chartered Certified Accountants (ACCA) has embedded "Integrated Reporting" in its curriculum, and discussed future curriculum development, in particular the challenges associated with sustainability. However, it is not enough to simply add new techniques into professional curricula without enabling accountants to critically examine the ways of thinking and techniques that have contributed to society's unsustainability. Correa Ruiz argues that only if accountants are provided with these intellectual abilities will accounting create the capacity to resolve the challenges posed by sustainability. [For "Integrated Reporting: A Review of Developments and Their Implications for the Accounting Curriculum," see EJ1108863.]
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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
Grant or Contract Numbers: N/A