Abstract:
Purpose: 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.
