Abstract:
The aim of this study was to examine the role of information knowledge from truth
theory and contingency theory for the implementation of teaching <IR> integrated
reporting course in the accounting department. This study uses a quantitative systematic
literature review, by reviewing 100 articles related to the theme of accounting education
and education, as well as the <IR> theme. Using C Square and C-Contingency by scoring a
nominal value scale for each indicator item being measured. The findings of the first
study, revealed the role of information knowledge of coherence, correspondence,
pragmatic, convergence, semantic, and contingency theories in differentiating the
implementation of the process and teaching objectives of the relevant <IR> course
design. Second, it showed a relationship between truth theory and contingency theory in
alignment for the implementation of <IR> course design, with a C contingency coefficient
of 0.4828. Although it has not been supported by regulatory provisions to require the
teaching of <IR> courses to be integrated as part of the accounting curriculum. However,
there is an implementation perspective for this global <IR> norm in the form of courses
and for its teaching implementation. Provide implications for the legitimacy of the role of
academics in achieving global competence for graduates of accounting education. The
novelty of the research relates to this research information which implies insight in
explaining the contingency role of <IR> courses. In the implementation of <IR> teaching in
the accounting department, which can be in accordance with the accounting education
curriculum, to be implemented, including for Indonesia where this research is conducted.
