Institutional pressures and responses to the introduction of integrated reporting into accounting curricula: the case of Sri Lankan universities

ABSTRACT

This paper explores the institutional pressures and responses associated with introducing integrated reporting into university-level accounting education in Sri Lanka. In particular, we are looking to see whether those responses lead to deep or surface learning in students. Drawing on the theory of new institutional sociology, the institutional pressures framework, and the model of constructive alignment, the analysis spans data on Sri Lanka’s ten universities that offer accounting degrees. We find that most universities have incorporated integrated reporting into their accounting degrees by following either a ‘compromise’ or ‘acquiescence’ strategy. This comes in response to numerous isomorphic pressures at the institutional level. These pressures are brought to bear through the extent to which teaching, learning and assessment activities follow constructive alignment. In this context, the institutions themselves can be categorised into four response groups: beginners, followers, impressionists, and prospectors.

KEYWORDS:

• Accounting education
• constructive alignment
• institutional theory
• integrated reporting
• Sri Lanka

Disclosure statement

No potential conflict of interest was reported by the author(s).

Additional information

Funding

This research was supported by the Accelerating Higher Education Expansion and Development (AHEAD) Operation of the Ministry of Higher Education, Sri Lanka, funded by the World Bank [Grant Number AHEAD/DOR/HEMS/SJP/No.8].