A Rejoinder to Commentaries on ‘Integrated Reporting: A Review of Developments and their Implications for the Accounting Curriculum'

I wish to thank Dr Kamp-Roelands and Dr Ruiz for their views and for putting forward many interesting and thought-provoking arguments concerning my paper (Owen, 2013). It is noted that both commentators broadly welcome the aims of this paper. They express approval of its review of the development of integrated reporting and how related curriculum developments will contribute to modern accountants acquiring a broader skill set, adopting wider perspectives, and gaining new insights into their roles as agents in the public interest.