Conditions for changes in the programme and teaching methodology of accounting in terms of integrated reporting challenges— The prospect of the academic teacher

Abstract

The main aim of this paper is to present  the conditions and extent of the changes in the program and teaching methodology of accounting in higher education on the example of Cracow University of Economics in the aspect of the integrated reporting challenges. Non-financial reporting is an obligation imposed on individuals, focused on the internationalization of information presented in reporting. Authors previous studies indicate that published integrated reports, meet the requirements recommended by the IIRC in a small way, in terms of presentation of each of its components. There are difficulties in assessing the reliability of the presented issues, due to the complex or, in some cases, impossible process of measuring. The challenge may serve as both an efficient process of development recommended, and relevant information in a way that is understandable, as well as in the long term, effective measurement and evaluation by the external auditors. This implies new challenges and requirements for change in the area of teaching accounting and search new methods of education which increase the efficiency  of existing models of education and will be a response to new needs. The basic research methods used to achieve this goal is a critical review of domestic and foreign literature, analysis of study plans of Cracow University of Economics and own researches carried out among university teachers by means of a questionnaire survey in order to obtain their opinions about the current situation and desired direction changes. In formulating the proposals was used the method of deduction and synthesis. The article was presented the idea of an integrated reporting, then, based on our own research, an attempt was made to diagnose the current preparation of students for the making of integrated reports based on the applicable study plans and to determine the desired directions of changes. The results are not subject to generalization outside the scope of the institution where the research was carried out but provide guidance for other organizations considering taking action in the area of preparing students for integrated reports. The results of the conducted research indicate the need for changes in the structure and scope of study plans and increased pressure on the evolution and development of "soft" competencies students in higher education.

Keywords: programme, teaching methodology, Cracow University