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.
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.
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.
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.
The research, limited to Mauritius’ HEIs, is exploratory and has a small sample size of fifty participants.
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.
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.
