Journal of European Economic History journal thumbnail
Volume:3, Issue:4
Citations
12 Views
10 Downloads
Share this article
Useful Links
  • Frequently Asked Questions (FAQs)
Journal of European Economic History
2022, Volume:3, Issue:4 : 6-11
Research Article
Integrated Reporting Education: A Global Analysis of Curriculum Adoption, Pedagogies, and Readiness for Future Accountants
 ,
 ,
1
Department of Accounting and Sustainability Studies, University of Madras, India
2
School of Management and Commerce, University of Calcutta, India
3
Department of Accounting and Business Ethics, University of Leeds, United Kingdom
Abstract

Integrated Reporting () has emerged globally as a strategic reporting approach that combines financial and non-financial information to communicate how an organization creates value over time. As regulators, investors, and stakeholders increasingly demand holistic disclosures related to strategy, governance, risk, sustainability, and future prospects, accountants are expected to be proficient in integrated thinking and integrated reporting practices. This study provides a global analysis of integrated reporting education, examining the extent of curriculum adoption, pedagogical methods, institutional readiness, and barriers to implementation across developed and developing economies. Using an integrative literature review methodology, the paper synthesizes peer-reviewed research, professional body guidance, and higher education initiatives spanning 2009–2024. Findings indicate that while awareness of is increasing, formal integration into accounting curricula remains uneven. Common challenges include limited faculty expertise, curriculum overcrowding, lack of teaching resources, and inconsistent employer signals. The paper proposes a competency-based framework for education aligned with value creation, the six capitals, stakeholder connectivity, and assurance considerations. The study concludes with recommendations for educators, professional bodies, and policymakers to strengthen global readiness and reduce curriculum gaps.

Keywords
License
Copyright (c) Journal of European Economic History
Creative Commons Attribution License Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.
All papers should be submitted electronically. All submitted manuscripts must be original work that is not under submission at another journal or under consideration for publication in another form, such as a monograph or chapter of a book. Authors of submitted papers are obligated not to submit their paper for publication elsewhere until an editorial decision is rendered on their submission. Further, authors of accepted papers are prohibited from publishing the results in other publications that appear before the paper is published in the Journal unless they receive approval for doing so from the Editor-In-Chief.
J Euro Eco His open access articles are licensed under a Creative Commons Attribution-ShareAlike 4.0 International License. This license lets the audience to give appropriate credit, provide a link to the license, and indicate if changes were made and if they remix, transform, or build upon the material, they must distribute contributions under the same license as the original.
Recommended Articles
Research Article Open Access
New Trends in Financial Education: A Conceptual Framework
2026, Volume:7, Issue :2 : 89-104
DOI: https://doi.org/10.61336/JEEH/26-2-8
Research Article Open Access
Cloud Accounting Tools as Pedagogical Instruments: Redefining Accounting Education for the Digital Economy
2020, Volume:1, Issue:4 : 7-13
Research Article Open Access
The Role of ERP Systems in Accounting Classrooms: Enhancing Experiential Learning and Professional Competence
2020, Volume:1, Issue:4 : 19-25
Research Article Open Access
Accounting Education for Sustainable Development Goals (SDGs): Integrating Sustainability, Ethics, and Accountability into Accounting Curricula
2022, Volume:3, Issue:4 : 1-5
© Copyright @Banco di Roma, Unless it otherwise mention
Email: support@unicredit-capitalia.eu