Accounting Education and Integrative – Thinking Capabilities
Accounting Education and Integrative – Thinking Capabilities

Author(s): Michael Musov
Subject(s): Social Sciences, Economy, Education, Business Economy / Management, History of Education, Accounting - Business Administration, Socio-Economic Research, Sociology of Education
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: accounting education; integrated thinking; integrative thinking; phenomenology; sustainability reporting
Summary/Abstract: This paper aims to conduct a comparative analysis of the integrative-thinking capabilities identified in a report by the Association of Chartered Certified Accountants (ACCA, 2023a) and the phenomenologically-informed framework for accounting education, proposed by Musov (2017). Integrative thinking, at the individual level, supports integrated thinking, at the organizational level, which forms the basis of high quality corporate reporting, including multi-stakeholder sustainability reporting. Phenomenologically-in-formed educational framework is a critique and an extension of one of the most recent and significant attempts to redirect the accounting higher education model. The results of this desk-based research indicate that over the past seven years there has been an increased awareness and acceptance, especially among professional organizations, that accounting, finance and business professionals will need a balance of professional competencies and (inter)personal capabilities in the future. This finding suggests a new momentum not just to play but to redefine the „vocational game“ (Demski, 2007) in accounting education. It revives the old idea of a more humanistic accounting education model, which is consistent with the intrinsic values of any education as well as with academic traditions. This overarching idea summarizes the paper’s contribution to the existing accounting literature.

• Details
• Contents