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Autor/inn/en | Senaratne, Samanthi; Gunarathne, Nuwan; Herath, Roshan; Samudrage, Dileepa; Cooray, Thilini |
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Titel | Institutional Pressures and Responses to the Introduction of Integrated Reporting into Accounting Curricula: The Case of Sri Lankan Universities |
Quelle | In: Accounting Education, 31 (2022) 5, S.536-566 (31 Seiten)Infoseite zur Zeitschrift
PDF als Volltext |
Zusatzinformation | ORCID (Senaratne, Samanthi) ORCID (Gunarathne, Nuwan) ORCID (Cooray, Thilini) |
Sprache | englisch |
Dokumenttyp | gedruckt; online; Zeitschriftenaufsatz |
ISSN | 0963-9284 |
DOI | 10.1080/09639284.2022.2032775 |
Schlagwörter | Foreign Countries; Accounting; Curriculum Development; Alignment (Education); Universities; Learning Processes; Teaching Methods; Institutional Characteristics; Student Evaluation; Classification; Institutional Autonomy; Evaluation Methods; Educational Policy; Case Studies; Professional Education; Course Content; Financial Audits; Educational Change; Administrative Organization; Sri Lanka Ausland; Abrechnung; Buchführung; Buchhaltung; Curriculum; Development; Curriculumentwicklung; Lehrplan; Entwicklung; University; Universität; Learning process; Lernprozess; Teaching method; Lehrmethode; Unterrichtsmethode; Schulnote; Studentische Bewertung; Classification system; Klassifikation; Klassifikationssystem; Institutionelle Autonomie; Politics of education; Bildungspolitik; Case study; Fallstudie; Case Study; Berufsausbildung; Kursprogramm; Bildungsreform; Ceylon |
Abstract | This paper explores the institutional pressures and responses associated with introducing integrated reporting into university-level accounting education in Sri Lanka. In particular, we are looking to see whether those responses lead to deep or surface learning in students. Drawing on the theory of new institutional sociology, the institutional pressures framework, and the model of constructive alignment, the analysis spans data on Sri Lanka's ten universities that offer accounting degrees. We find that most universities have incorporated integrated reporting into their accounting degrees by following either a 'compromise' or 'acquiescence' strategy. This comes in response to numerous isomorphic pressures at the institutional level. These pressures are brought to bear through the extent to which teaching, learning and assessment activities follow constructive alignment. In this context, the institutions themselves can be categorised into four response groups: beginners, followers, impressionists, and prospectors. (As Provided). |
Anmerkungen | Routledge. Available from: Taylor & Francis, Ltd. 530 Walnut Street Suite 850, Philadelphia, PA 19106. Tel: 800-354-1420; Tel: 215-625-8900; Fax: 215-207-0050; Web site: http://www.tandf.co.uk/journals |
Erfasst von | ERIC (Education Resources Information Center), Washington, DC |
Update | 2024/1/01 |