NotesFAQContact Us
Search Tips
Peer reviewed Peer reviewed
Direct linkDirect link
ERIC Number: EJ1108882
Record Type: Journal
Publication Date: 2013
Pages: 3
Abstractor: ERIC
ISSN: ISSN-0963-9284
A Rejoinder to Commentaries on "Integrated Reporting: A Review of Developments and Their Implications for the Accounting Curriculum"
Owen, Gareth
Accounting Education, v22 n4 p363-365 2013
In this rejoinder, Gareth Owen thanks both Dr. Kamp-Roelands and Dr. Correa Ruiz for their views and for putting forward many interesting and thought-provoking arguments concerning his paper (Owen, 2013). It is noted that both commentators broadly welcome the aims of this paper. They express approval of its review of the development of integrated reporting and how related curriculum developments will contribute to modern accountants acquiring a broader skill set, adopting wider perspectives, and gaining new insights into their roles as agents in the public interest. Both commentators believe strongly that curriculum developments and accounting education should help transform the nature and role of the accountant. However, Owen acknowledges that Kamp-Roelands (2013) does criticize the paper for its UK focus and claims that it underplays developments in other accounting curricula, while Correa Ruiz's (2013) view that integrated reporting may not be a proper base for sustainable accounting can be challenged from the perspective that integrated reporting may in fact be more comprehensive as a financial reporting model that focuses on sustainability as part of a wider concept of corporate, social, environmental and public accountability. [For "A Commentary on "Integrated Reporting: A Review of Developments and Their Implications for the Accounting Curriculum," see EJ1108870 (Kamp-Roelands) and EJ1108876 (Correa Ruiz).]
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 - Descriptive; 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