THE TRUTH THEORY AND DETERMINANT CONTINGENT FACTORS FOR TEACHING IMPLEMENTATION FOR COURSE OF INTEGRATED REPORTING SYSTEM <IR> : A SYSTEMATIC LITERATURE REVIEW

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.