The INTEGRES partners are aware of the knowledge and skills gaps in regard to accounting and reporting on non-financial information in Higher Education Institutions (HEIs). Based on input from students, accounting firms and SMEs they will create applicable educational material on how to use IR and how to disclose non-financial information for SMEs. They will develop an international module of 5 courses (30 credits) containing issues like SDGs and IR, KPIs and IR and cases. The core parts of the courses will be available via and Open Education Resources (OER).
During the project the INTEGRES partners organise two Intense Study Programs (ISP). Students and lecturers from the 5 universities will meet and have an intercultural discussion and test the developed courses.
Second- and third-year bachelor Business and Accounting students will transdisciplinary collaborate in the well-organized interactive ISPs. Each consortium partner will develop local HEI-specific procedures to inform, recruit and select students participating in the activities, making sure the student teams involved will be divers according to disciplines needed. Since HEI-specific criteria might differ, these procedures will be discussed in the TPMs and suggestions will be shared. For the ISP’s, motivation letters and interviews play an important role in this process. In total 60 students (6 from each HEI partner two times) will be selected throughout the project for the ISP’s. The developed courses will be available for all students.
We will develop 5 courses of 6 ECTS each that can be embedded in existing curricula. The transdisciplinary modules can be used independently, or together in a 30 EC programme. The topics of the courses are in line with needs, skills gaps and priorities in this area aiming at educating ‘future-proof’ professionals:
Course 1: Developing an integrated report, a powerful and valuable communication tool
Course 2: SDG frameworks as a guideline for sustainable business models
Course 3: Integrated reporting and Human capital for SMEs-developing skills
Course 4: How to introduce Integrated reporting and Human capital for SMEs- developing cases
Course 5: Key performance indicators specific to integrated reporting.
Course 2: SDG frameworks as a guideline for sustainable business models
Course 3: Integrated reporting and Human capital for SMEs-developing skills
Course 4: How to introduce Integrated reporting and Human capital for SMEs- developing cases
Course 5: Key performance indicators specific to integrated reporting.
More specifically, the project will lead to 2 Intellectual Outputs:
1. An education module (30 ECTS in total) of 5 international courses of 6 ECT and an OER
All courses are related to specific elements of Integrated reporting for SMEs.
The educational material will be based on input from students and lecturers, SMEs, governmental bodies and other stakeholders.
Course 1 (Leading: AVANS): Developing an integrated report. This course will help students gain insight in the benefits and obstacles for SMEs in developing an integrated report. Several best practices will be discussed. In addition, students will learn how to help SMEs in reporting on financial and non-financial information in short, medium and long run to make clear how to create value and become sustainable.
Course 2 (Leading: HOGENT): The Sustainable Development Goals (SDG) as a guideline for sustainable business models. This course will teach students how to align SDG with business models in SMEs. Several best practices will show how SMEs can identify and implement SDG in their business model. Furthermore, students will help SMEs in determining their own SDG and subsequently formulate tailor-made actions.
Course 3 (Leading: UNIBO): IR and Human Capital for SMEs. This course will help students understand how SMEs can report on non-financial aspects focusing on the role played by human capital. Interactions and discussions with representatives of SMEs will challenge students to apply concepts and tools learned in class while adapting them to real life context. Students will also develop research skills and soft skills when prompted to solve field studies.
Course 4 (Leading: UNIV-Lille): How to introduce IR and Human Capital for SMEs – cases. By writing cases and discussing previous experiences regarding IR, students will learn how to introduce IR in SMEs. Introducing IR in SMEs is not only a change of the administrative system, but requires changes in thinking and management in SMEs as well.
Course 5 (Leading: TUD): Key performance indicators specific to integrated reporting. This course will enable students to identify key performance indicators specific to integrated reporting. The case study approach will examine the motivations, business engagement, challenges and impediments for developing key performance indicators for integrated reporting in SMEs.
OER (IO1): The overall educational material will be digitally available in an Open Educational Resource (e.g. MOOC).
All courses will include cases, lectures, clips, assignments and tests for third and fourth year Bachelor business and accounting students and 1st and 2nd year master business students.
2. Handbook (IO2)
Towards the end of the project the INTEGRES partners will publish the experiences, models, interviews with SMEs, frameworks and the cases in a handbook. The handbook will be written and edited under supervision of the team of Avans UAS. The main target groups of the handbook are students and lecturers. After the project, the handbook will be available for SMEs and experts working in the financial world, such as accountants, banks and consultants. The information in the book will help SMEs to realise their goals to become sustainable and future proof.