A MODEL TO DEVELOP INTEGRATED THINKING SKILLS OF PROSPECTIVE PROFESSIONAL ACCOUNTANTS

Erica du Toit; Ben Marx; Rozanne Smith

doi:10.1108/S1085-462220240000028010

A MODEL TO DEVELOP INTEGRATED THINKING SKILLS OF PROSPECTIVE PROFESSIONAL ACCOUNTANTS

Erica du Toit
, Ben Marx
, Rozanne Smith

Accountancy

University of Johannesburg

Research output: Chapter in Book/Report/Conference proceeding › Chapter › peer-review

2 Citations (Scopus)

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.

Original language	English
Title of host publication	Advances in Accounting Education
Subtitle of host publication	Teaching and Curriculum Innovations
Publisher	Emerald Publishing
Pages	161-185
Number of pages	25
DOIs	https://doi.org/10.1108/S1085-462220240000028010
Publication status	Published - 9 Dec 2024

Publication series

Name	Advances in Accounting Education: Teaching and Curriculum Innovations
Volume	28
ISSN (Print)	1085-4622

UN SDGs

This output contributes to the following UN Sustainable Development Goals (SDGs)

SDG 12 Responsible Consumption and Production

Keywords

Constructivist approach
South African accounting academics
higher education
integrated thinking and learning
inter-disciplinary
professional accountant skills and abilities
trans-disciplinary

ASJC Scopus subject areas

Business and International Management
Education

Access to Document

10.1108/S1085-462220240000028010

Cite this

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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.",

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language = "English",

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A MODEL TO DEVELOP INTEGRATED THINKING SKILLS OF PROSPECTIVE PROFESSIONAL ACCOUNTANTS. / du Toit, Erica; Marx, Ben ; Smith, Rozanne.
Advances in Accounting Education: Teaching and Curriculum Innovations. Emerald Publishing, 2024. p. 161-185 (Advances in Accounting Education: Teaching and Curriculum Innovations; Vol. 28).

Research output: Chapter in Book/Report/Conference proceeding › Chapter › peer-review

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AU - Marx, Ben

AU - Smith, Rozanne

PY - 2024/12/9

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AB - 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.

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KW - South African accounting academics

KW - higher education

KW - integrated thinking and learning

KW - inter-disciplinary

KW - professional accountant skills and abilities

KW - trans-disciplinary

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EP - 185

BT - Advances in Accounting Education

PB - Emerald Publishing

ER -

A MODEL TO DEVELOP INTEGRATED THINKING SKILLS OF PROSPECTIVE PROFESSIONAL ACCOUNTANTS

Abstract

Publication series

UN SDGs

Keywords

ASJC Scopus subject areas

Access to Document

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