Incorporating Integrated Reporting into Accounting Education: A Case of Mauritius, Dr Tishta Bachoo, Prof. Nassr Ahmad
Dr Tishta Bachoo
Lecturer in Accounting, School of Accounting
Open University of Mauritius
Mauritius
ORCID: 0000-0003-1324-6790
Professor Nassr Saleh Mohamad Ahmad
Professor in Accounting, Accounting Department
Libyan Open University
Libya
ORCID: 0000-0002-2057-2220
Paper Type: Research Paper
Received: 29 October 2024 / Revised: 11 December 2024 / Accepted: 12 December 2024 / Published: 15 August 2025
DOI: 10.47556/J.WJEMSD.21.3.2025.3
Purpose: This paper aims to evaluate the extent to which Integrated Reporting (IR) has been incorporated into Mauritius’s accounting tertiary education system.
Methodology: Content analysis was used to analyse the current accounting curriculum across eight Higher Education Institutions (HEIs) in Mauritius. Moreover, quantitative and qualitative data were collected from fifty questionnaires administered to accounting academics from the eight institutions.
Findings: The study found a lack of IR topics in the current accounting curriculum; a content analysis and questionnaire responses have supported this. Chi-square tests showed no significant associations between variables (P>0.05), suggesting all academics perceive these competencies as necessary for students, regardless of their characteristics.
Research Limitations: The research, limited to Mauritius’ HEIs, is exploratory and has a small sample size of 50 participants. It also lacks a comprehensive understanding of the conditions in Mauritius’ education systems, which are often considered factors in causing a lack of faculty uptake.
Practical Implications: It is suggested that those in charge of curriculum development collaborate with industry experts to improve accounting education by incorporating relevant competencies that are considered important by employers into the course.
Originality/value: The paper is useful to practitioners and academics in accounting and reporting. The research provides some initial insight into how integrated reporting should be embedded into the curriculum across universities in Mauritius to keep up with foreign universities.
Keywords: Accounting Education; Integrated Reporting; Mauritius; Curriculum Development.
Citation: Bachoo, T. and Ahmad, N. S. M. (2025): Incorporating Integrated Reporting into Accounting Education: A Case of Mauritius. World Journal of Entrepreneurship, Management and Sustainable Development, Vol. 21, No. 3, pp. 231-250.
