Companies should behave as responsible corporate citizens and conduct their business in a manner that meets existing needs without compromising the ability of future generations to meet their needs. Thus they should protect, enhance and invest in the wellbeing of the economy, society and the natural environment in which they do business. Annual reporting format of financial reporting does not take cognisance of stakeholders’ needs in this regard, and there is a need for reporting that brings together financial, sustainability, management commentary and governance aspects in a coherent, simplified and concise manner.The objective of this paper is twofold: it aims, firstly, to provide a brief overview of the development of integrated reporting, and, secondly, to provide evidence regarding the integrated reporting practices at the largest listed companies in South Africa. This is done through a literature review of current corporate governance and sustainability developments, supported by empirical evidence obtained from assessing, through content analysis, the integrated reporting practices of the top 40 companies on the Johannesburg Securities Exchange, South Africa. The study found that although integrated reporting is evolving, inconsistencies still exist regarding the process to follow, format, content, and value thereof. The study is of specific relevance for Africa with its rich mineral resources, as it is of vital importance that companies that do business on the continent behave as responsible corporate citizens, respect the environment and society, and provide accurate, reliable and credible reporting on their financial and sustainability performance to all of their stakeholders in a simplified and integrated manner.

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Over the last decade, extensive research has been conducted on the soft skills expected from accounting graduates (Chen 2013;Milliron 2012;Siriwardane, Low & Blietz 2015;Tan & Laswad 2018;Wells et al. 2009). Most of these studies have been conducted from the perspective of accounting programme providers (universities), future employers of accounting graduates or accountancy professional bodies. The majority appears to conclude that accounting education Orientation: The Fourth Industrial Revolution (Industry 4.0) is anticipated to have a significant impact on the future generation of professional accountants. Accordingly, current and aspirant accountants are expected to acquire and develop soft skills, which will enable them to add value as responsible business leaders and thrive within Industry 4.0. Research purpose:The overarching purpose of this study was to elicit the perceptions of entry-level chartered accountants in South Africa (CAs [SA]) on the development of soft skills during a university accounting programme, specifically those soft skills demanded by Industry 4.0.Motivation for the study: Limited research appears to exist with specific focus on the perceptions of entry-level CAs(SA) regarding the development of soft skills during a university accounting programme.Research approach/design and method: University accounting programmes accredited with the South African Institute of Chartered Accountants (SAICA) were the focus of the empirical work. A questionnaire was used to obtain the exploratory results, which yielded a response rate of 40.77%. Main findings:The quantitative results indicated that the particular accounting programme in question was perceived to have developed most of the soft skills required by Industry 4.0.Practical/managerial implications: One of the implications of this study is that the university accounting programme providers should place more emphasis on the development of soft skills, specifically those related to Industry 4.0. Contribution/value-add:The results of this research contribute to the existing body of knowledge by articulating the views of entry-level CAs(SA) on the development of Industry 4.0 soft skills.

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Public sector accounting has emerged as an area of concern within the sphere of professional accounting education. The International Federation of Accountants (IFAC) allows its member bodies to apply discretion in the application of public sector accounting education requirements. This study explored the nature and extent to which public sector accounting features in the education syllabi of the leading chartered accountant professional bodies that form part of the IFAC contingent. By following an explorative approach, the study identified international trends within the ambit of public sector accounting education and provides guidance for other professional bodies in assessing the nature and extent of their public sector accounting education requirements