Factors Influencing Faculty Uptake to Incorporate Integrated Reporting into Higher 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
Professor Nassr Saleh Mohamad Ahmad
Professor in Accounting, Accounting Department
Libyan Open University
Libya
Paper Type: Research Paper
Received: 29 October 2024 / Revised: 20 November 2024 / Accepted: 5 December 2024 / Published: 19 January 2025
DOI: 10.47556/J.WJEMSD.21.1.2025.1
Purpose: Academics’ perspectives in education are important, as they are among the key stakeholders involved in curriculum development and teaching strategies. This paper examines the factors influencing faculty uptake in incorporating Integrated Reporting (IR) into higher education in Mauritius.
Methodology: A descriptive survey explored the factors influencing faculty uptake in Mauritius. The target population was accounting academics from Higher Education Institutions (HEIs). Fifty surveys were sent to accounting academics across the island, and the results were collected quantitatively and qualitatively.
Findings: A Pearson Chi-Square test was performed to ascertain the statistically significant association between factors influencing faculty uptake, and HEIs’ readiness to incorporate IR into the accounting curriculum. The results concluded that two statistically significant factors, training for academics (p=0.003) and industry exposure (p=0.002), prevent HEIs from incorporating IR into the accounting curriculum.
Research Limitations: The research, limited to Mauritius’ HEIs, is exploratory and has a small sample size of fifty participants.
Practical Implications: The results will assist policy-makers and regulators in their assessment of the benefits of implementing IR at HEIs and evaluating the possibility of mandating the implementation of International Integrated Reporting Council (IIRC) guidelines.
Social Implications: The study recommends that universities explicitly address IR issues in reporting by incorporating the subject into their curriculum. This will increase their impact as leaders of educational thought in addition to their roles as partners, advisors, counsellors and assessors.
Originality/Value: The study explores the conditions of HEIs in Mauritius, which also influence faculty uptake. The paper is useful to academics in accounting and reporting. The research provides insight into how IR should be embedded into the curriculum across HEIs in Mauritius.
Keywords: Accounting Education; Integrated Reporting; Mauritius; Curriculum Development; Faculty Uptake.
Citation: Bachoo, T. and Ahmad, N. S. M. (2025): Factors Influencing Faculty Uptake to Incorporate Integrated Reporting into Higher Education: A Case of Mauritius. World Journal of Entrepreneurship, Management and Sustainable Development, Vol. 21, No. 1, pp.1-17.
