@inbook{24b8775221e24563af522ac017de5ea1,
title = "A MODEL TO DEVELOP INTEGRATED THINKING SKILLS OF PROSPECTIVE PROFESSIONAL ACCOUNTANTS",
abstract = "The International Integrated Reporting Council introduced the concept of integrated thinking skills to the accounting world overall. This study uses a constructivist approach to address the development of integrated thinking skills for future professional accountants during higher education. This issue is relevant as many professional accounting bodies expect that integrated thinking skills are developed during the higher education of prospective professional accountants. Despite this expectation, there is limited guidance available to academics in the accounting education field to do so. By means of a literature review as well as an empirical study, this chapter develops a constructivist model that can be used by academics to develop integrated thinking skills during the higher education of prospective professional accountants. The model addresses the foundation, appropriate pedagogies, disciplinarity type, and point of introduction of integrated thinking principles in accounting education.",
keywords = "Constructivist approach, higher education, integrated thinking and learning, inter-disciplinary, professional accountant skills and abilities, South African accounting academics, trans-disciplinary",
author = "{du Toit}, Erica and Ben Marx and Rozanne Smith",
note = "Publisher Copyright: {\textcopyright} 2025 by Erica du Toit, Ben Marx and Rozanne Smith.",
year = "2024",
month = dec,
day = "9",
doi = "10.1108/S1085-462220240000028010",
language = "English",
series = "Advances in Accounting Education: Teaching and Curriculum Innovations",
publisher = "Emerald Publishing",
pages = "161--185",
booktitle = "Advances in Accounting Education",
address = "United Kingdom",
}
