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How to challenge university students to work on integrated reporting and integrated reporting assurance

2021Journal article Open access
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dc.contributor.authorRodrigues, Maria Albertina Barreiro
dc.contributor.authorMorais, Ana Isabel
dc.date.accessioned2022-02-15T09:39:02Z
dc.date.available2022-02-15T09:39:02Z
dc.date.issued2021
dc.descriptionArtigo publicado em revista científica internacionalpt_PT
dc.description.abstractSince 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.pt_PT
dc.description.versioninfo:eu-repo/semantics/publishedVersionpt_PT
dc.identifier.citationRodrigues,M.A.B. & Morais A.I. (2021). How to Challenge University Students to Work on Integrate Reporting and Integrated Reporting Assurance. Sustainability, 13, 10761. https://doi.org/10.3390/ su131910761pt_PT
dc.identifier.doihttps://doi.org/10.3390/su131910761pt_PT
dc.identifier.urihttp://hdl.handle.net/10400.21/14295
dc.language.isoengpt_PT
dc.peerreviewedyespt_PT
dc.publisherMDPIpt_PT
dc.relationFCT - UIDB/04521/2020pt_PT
dc.subjectIntegrated reportingpt_PT
dc.subjectSustainability reportingpt_PT
dc.subjectIntegrated reporting assurancept_PT
dc.subjectEducationpt_PT
dc.subjectChallenge learning methodpt_PT
dc.titleHow to challenge university students to work on integrated reporting and integrated reporting assurancept_PT
dc.typejournal article
dspace.entity.typePublication
oaire.citation.endPage19pt_PT
oaire.citation.issue13pt_PT
oaire.citation.startPage1pt_PT
oaire.citation.titleSustainabilitypt_PT
person.familyNameRodrigues
person.familyNameMorais
person.givenNameMaria Albertina
person.givenNameAna Isabel
person.identifier.ciencia-id2A16-8A66-42BB
person.identifier.ciencia-id6415-6729-6D20
person.identifier.orcid0000-0002-7858-5358
person.identifier.orcid0000-0001-7251-6418
person.identifier.ridE-1369-2019
person.identifier.scopus-author-id57195320113
person.identifier.scopus-author-id33368228700
rcaap.rightsopenAccesspt_PT
rcaap.typearticlept_PT
relation.isAuthorOfPublication0ea2d0a1-e5a0-4ba8-bcee-37459fffaa5f
relation.isAuthorOfPublicationbce8db38-73f0-40fc-83db-1cce0977af62
relation.isAuthorOfPublication.latestForDiscovery0ea2d0a1-e5a0-4ba8-bcee-37459fffaa5f

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