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

Detalhes bibliográficos
Autor(a) principal: Rodrigues, Maria Albertina Barreiro
Data de Publicação: 2021
Outros Autores: Morais, Ana Isabel
Tipo de documento: Artigo
Idioma: eng
Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
Texto Completo: http://hdl.handle.net/10400.21/14295
Resumo: Artigo publicado em revista científica internacional
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spelling How to challenge university students to work on integrated reporting and integrated reporting assuranceIntegrated reportingSustainability reportingIntegrated reporting assuranceEducationChallenge learning methodArtigo publicado em revista científica internacionalSince 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.MDPIRCIPLRodrigues, Maria Albertina BarreiroMorais, Ana Isabel2022-02-15T09:39:02Z20212021-01-01T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articleapplication/pdfhttp://hdl.handle.net/10400.21/14295engRodrigues,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/ su131910761https://doi.org/10.3390/su131910761info:eu-repo/semantics/openAccessreponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAP2023-08-03T10:10:15Zoai:repositorio.ipl.pt:10400.21/14295Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-19T20:22:07.447015Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse
dc.title.none.fl_str_mv How to challenge university students to work on integrated reporting and integrated reporting assurance
title How to challenge university students to work on integrated reporting and integrated reporting assurance
spellingShingle How to challenge university students to work on integrated reporting and integrated reporting assurance
Rodrigues, Maria Albertina Barreiro
Integrated reporting
Sustainability reporting
Integrated reporting assurance
Education
Challenge learning method
title_short How to challenge university students to work on integrated reporting and integrated reporting assurance
title_full How to challenge university students to work on integrated reporting and integrated reporting assurance
title_fullStr How to challenge university students to work on integrated reporting and integrated reporting assurance
title_full_unstemmed How to challenge university students to work on integrated reporting and integrated reporting assurance
title_sort How to challenge university students to work on integrated reporting and integrated reporting assurance
author Rodrigues, Maria Albertina Barreiro
author_facet Rodrigues, Maria Albertina Barreiro
Morais, Ana Isabel
author_role author
author2 Morais, Ana Isabel
author2_role author
dc.contributor.none.fl_str_mv RCIPL
dc.contributor.author.fl_str_mv Rodrigues, Maria Albertina Barreiro
Morais, Ana Isabel
dc.subject.por.fl_str_mv Integrated reporting
Sustainability reporting
Integrated reporting assurance
Education
Challenge learning method
topic Integrated reporting
Sustainability reporting
Integrated reporting assurance
Education
Challenge learning method
description Artigo publicado em revista científica internacional
publishDate 2021
dc.date.none.fl_str_mv 2021
2021-01-01T00:00:00Z
2022-02-15T09:39:02Z
dc.type.status.fl_str_mv info:eu-repo/semantics/publishedVersion
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv http://hdl.handle.net/10400.21/14295
url http://hdl.handle.net/10400.21/14295
dc.language.iso.fl_str_mv eng
language eng
dc.relation.none.fl_str_mv Rodrigues,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/ su131910761
https://doi.org/10.3390/su131910761
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
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dc.publisher.none.fl_str_mv MDPI
publisher.none.fl_str_mv MDPI
dc.source.none.fl_str_mv reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
instacron:RCAAP
instname_str Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
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