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How to Challenge University Students to Work on Integrated Reporting and Integrated Reporting Assurance

doi: 10.3390/su131910761
Since the beginning of the twenty-first century, society has become more sensitive to sustainability and to the consequences of companies’ activities. Furthermore, the demands for change in corporate reporting have led to the emergence of integrated reporting (IR) and an increase in the disclosure of nonfinancial information assurance to ensure the compliance of integrated information. Universities need to embrace this challenge and be part of this change. This research’s goal is to enhance the diffusion of IR and integrated reporting assurance (IRA) in the curricula of universities by presenting a tool for professors and universities to help introduce the subjects in higher education institutions. The methodological approach develops a theoretical analysis of published IR and IRA articles related to education, to create a presentation of the challenge learning method (CLM) for professors and high education institutions to develop the subject of IRA to challenge students. Considering teaching experience as a value-added component to research the proposed method comes from the teaching experience of the authors. The result consists of a method that can increase accounting academics knowledge of IR and IRA and motivate students to study these emerging accounting practices. This study contributes to the extant literature on IR, IRA and Education that is scarce, the use of appropriate teaching methods to IR and IRA, and the dissemination of IR and IRA in education by providing a better connection between the universities and the best practices of corporate reporting and auditing. This study leads to an increase in the connection among higher education institutions, professors, students, practitioners, auditors, regulators, standard setters, and society in general.
- Universidade de Lisboa Portugal
- Universidade Europeia Portugal
- "UNIVERSIDADE DE LISBOA Portugal
- Universidade de Lisboa Portugal
- Instituto Politécnico de Lisboa Portugal
integrated reporting, Sustainability Reporting, sustainability reporting, education, Environmental effects of industries and plants, integrated reporting assurance, Integrated Reporting, challenge learning method, TJ807-830, Integrated reporting assurance, TD194-195, Renewable energy sources, Education, Environmental sciences, Challenge learning method, Sustainability reporting, Integrated Reporting Assurance, GE1-350, Integrated reporting, Challenge Learning Method
integrated reporting, Sustainability Reporting, sustainability reporting, education, Environmental effects of industries and plants, integrated reporting assurance, Integrated Reporting, challenge learning method, TJ807-830, Integrated reporting assurance, TD194-195, Renewable energy sources, Education, Environmental sciences, Challenge learning method, Sustainability reporting, Integrated Reporting Assurance, GE1-350, Integrated reporting, Challenge Learning Method
citations This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).7 popularity This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.Top 10% influence This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).Average impulse This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.Top 10% visibility views 30 download downloads 27 - 30views27downloads
Data source Views Downloads Repositório Científico do Instituto Politécnico de Lisboa 18 8 UTL Repository 12 19


