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Direct linkSenaratne, Samanthi; Gunarathne, Nuwan; Herath, Roshan; Samudrage, Dileepa; Cooray, Thilini – Accounting Education, 2022
This paper explores the institutional pressures and responses associated with introducing integrated reporting into university-level accounting education in Sri Lanka. In particular, we are looking to see whether those responses lead to deep or surface learning in students. Drawing on the theory of new institutional sociology, the institutional…
Descriptors: Foreign Countries, Accounting, Curriculum Development, Alignment (Education)
Correa Ruiz, Carmen – Accounting Education, 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,…
Descriptors: Accounting, Teaching Methods, Accountability, Course Content
Apostolou, Barbara; Dull, Richard B.; Schleifer, Lydia L. F. – Accounting Education, 2013
Faculty tasked with revising the accounting curriculum to incorporate an ethics component may benefit from the experiences reported in the literature. We construct and describe a framework for the pedagogy of accounting ethics based upon extant literature. Our purpose is to present the cumulative contributions to the literature in a fashion that…
Descriptors: Ethics, Accounting, College Faculty, Curriculum Development
