Integrated Reporting: A Review of Developments and their Implications for the Accounting Curriculum
Integrated Reporting: A Review of Developments and their Implications for the Accounting Curriculum
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综合报告：发展回顾及其对会计课程的影响
DOI：
10.1080/09639284.2013.817798
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发表时间：
2013
期刊：
影响因子：
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通讯作者：
G. Owen
中科院分区：
文献类型：
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作者：
G. Owen
综合报告是若干与可持续性有关的会计举措的一项重大发展，如果得到广泛采用，将需要在专业和大学会计课程中作出重大发展。其中包括：战略重点而非运营或交易重点;长期展望而非短期展望;前瞻性分析而非回顾性分析;定性评论以及定量信息;以及报告更广泛的业务绩效指标而非狭隘的外部财务报告数据或审计合规性。本文报告了ACCA对IR最新举措的支持和回应，特别是这将对会计师教育和培训产生的影响，以反映这些新原则，为21世纪世纪会计师在不久的将来担任更具挑战性的角色做好准备。这些发展只会有利于更广泛的公共利益，即提高信息对所有利益攸关方决策的相关性，并提高财政和其他资源分配的效率，增加公共价值。
Integrated reporting (IR) is a major development in a number of sustainability-related accounting initiatives and, if widely adopted, will require significant developments in professional and university accounting curricula. These will include: a strategic rather than operational or transactional focus; longer- rather than short-term outlook; prospective rather than retrospective analysis; qualitative commentary as well as quantitative information; and reports on wider business performance metrics rather than on narrower external financial reporting data or audit compliance. This paper reports on ACCA's support of and response to the latest initiatives in IR, in particular the impact this will have on the education and training of accountants in order to reflect these new principles to prepare the twenty-first-century accountant for a much more challenging role in the near future. These developments can only be in the wider public interest of improving the relevance of information for decision-making, for all stakeholders, and allow greater efficiency in the allocation of financial and other resources and in adding public value.