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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
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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.

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