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Experiencing with visuals in accounting education: The case of integrated reports

Experiencing with visuals in accounting education: The case of integrated reports
Experiencing with visuals in accounting education: The case of integrated reports
In addition to the increasing use of visual tools (e.g., maps, graphs, images) in accounting, a growing literature is advocating more research on how visuals can also act as teaching aids to facilitate accounting education. This request particularly concerns the models of corporate reporting providing a multi-dimensional representation of organizations, such as integrated reporting, due to their greater complexity in comparison to traditional accounting reports. This
article addresses such request by specifically investigating the potential of using visuals to support the students’ learning of integrated reports by making the multi-dimensional content of these reports more accessible to learners. To achieve this aim, the article relies on Ausubel’s meaningful learning theory and focuses on the use of a specific visual, named “resource map”. This visual was
particularly studied with two group workshops, whose participants were involved in developing a resource map from the information of an integrated report. Our findings show that the use of visuals such as resource maps can support the teaching of integrated reports by helping learners to understand the main principles underlying these reports and acting as an ‘advance organizer’ of the data and information describing the multi-dimensionality of organizations.
Accounting education, Advance organizer, Integrated reporting, Resource map, Visuals
1472-8117
100809
Giorgino, Maria Cleofe
4b629ddb-906e-488d-ab05-2c89a4b32e7f
Barnabè, Federico
8b7ce324-1ab4-4a8e-b37e-9b762948e6f5
Kunc, Martin
0b254052-f9f5-49f9-ac0b-148c257ba412
Giorgino, Maria Cleofe
4b629ddb-906e-488d-ab05-2c89a4b32e7f
Barnabè, Federico
8b7ce324-1ab4-4a8e-b37e-9b762948e6f5
Kunc, Martin
0b254052-f9f5-49f9-ac0b-148c257ba412

Giorgino, Maria Cleofe, Barnabè, Federico and Kunc, Martin (2023) Experiencing with visuals in accounting education: The case of integrated reports. The International Journal of Management Education, 21 (2), 100809, [100809]. (doi:10.1016/j.ijme.2023.100809).

Record type: Article

Abstract

In addition to the increasing use of visual tools (e.g., maps, graphs, images) in accounting, a growing literature is advocating more research on how visuals can also act as teaching aids to facilitate accounting education. This request particularly concerns the models of corporate reporting providing a multi-dimensional representation of organizations, such as integrated reporting, due to their greater complexity in comparison to traditional accounting reports. This
article addresses such request by specifically investigating the potential of using visuals to support the students’ learning of integrated reports by making the multi-dimensional content of these reports more accessible to learners. To achieve this aim, the article relies on Ausubel’s meaningful learning theory and focuses on the use of a specific visual, named “resource map”. This visual was
particularly studied with two group workshops, whose participants were involved in developing a resource map from the information of an integrated report. Our findings show that the use of visuals such as resource maps can support the teaching of integrated reports by helping learners to understand the main principles underlying these reports and acting as an ‘advance organizer’ of the data and information describing the multi-dimensionality of organizations.

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FInal manuscript_IJME - Accepted Manuscript
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More information

Accepted/In Press date: 23 March 2023
e-pub ahead of print date: 2 April 2023
Published date: July 2023
Additional Information: Publisher Copyright: © 2023
Keywords: Accounting education, Advance organizer, Integrated reporting, Resource map, Visuals

Identifiers

Local EPrints ID: 476254
URI: http://eprints.soton.ac.uk/id/eprint/476254
ISSN: 1472-8117
PURE UUID: b8fc6ef2-344e-49d2-a8f1-6f8be540dfe3
ORCID for Martin Kunc: ORCID iD orcid.org/0000-0002-3411-4052

Catalogue record

Date deposited: 17 Apr 2023 16:48
Last modified: 29 Sep 2023 01:53

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Contributors

Author: Maria Cleofe Giorgino
Author: Federico Barnabè
Author: Martin Kunc ORCID iD

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