Abstract:
This study aims to examine the organizational development
approach in the internationalization of the accounting curriculum
by designing a new course for integrated reporting <IR>.
Design/methodology/approach - This study measures the strategic,
social, technical and administrative aspects of the relevant course
materials, and learning outcomes objectives in the design of the
new <IR> course. The target population is an accounting higher
education implementing entity in Kalimantan. The sample of this
research entity is 150 (one hundred and fifty) respondents.
Consists of 75 (seventy five) lecturers, and 75 (seventy five)
students (strata 1, strata 2) in higher education accounting (public
and private) in South Kalimantan Province, Indonesia. Findings:
at the strategic level with fundamental concepts, at the social level
with social sustainability reporting, and at the administrative
policy implementation there is an influence on the implementation
of the new <IR> courses. Meanwhile, at the strategic level with
guidelines, the technical level with the main requirements and the
technical level with content elements, it shows that these variables
have no effect on the implementation of the new <IR> course.
Practical Implications: Development of <IR> course design
related to synergy with the complete list of courses in the
accounting higher education curriculum. <IR> course design
provides graduate competencies from academic, professional and
social perspectives. Originality/Value - This study makes a
relevant contribution, as it presents a normative model for the
<IR> course syllabus design initiative in higher education
accounting in an international context.
