| Title |
Sustainability accounting education: challenges and outlook |
| ID_Doc |
76108 |
| Authors |
Cho, CH; Costa, E |
| Title |
Sustainability accounting education: challenges and outlook |
| Year |
2024 |
| Published |
|
| DOI |
10.1108/IJSHE-02-2024-0152 |
| Abstract |
PurposeThis viewpoint aims to discuss the transformative role, the current challenges and the outlook of sustainability accounting education (SAE). Design/methodology/approachHigher education institutions (HEIs) have a "social responsibility" to foster competencies and skills for sustainable development within their student bodies and communities. Previous literature has explored the interplay between HEIs and sustainable development goals (SDGs) by exploring the need to incorporate the SDGs within an institution's learning and teaching objectives. We conduct a review of previous studies, together with an informative understanding of the role of sustainability accounting education in HEIs. FindingsBased on this review, we argue that universities can enhance the SDGs by training skilled young people in sustainability accounting, thus fostering a "transformative role" in society. The authors highlight two directions for expanding SAE: (1) there is an urgent need to improve the accounting curriculum, thus including greater attention to ecological systems, business ethics and values; and (2) new inclusive and constructionist pedagogies should be offered to radically transform the education of future accounting professionals. Practical implicationsAccounting and business educators in HEIs need to consider updating and upgrading systematically the existing curricula with pertinent learning outcomes and competency development relevant to SDGs and sustainability accounting. This transformative opportunity also requires engagement with the professional bodies to determine the professional curriculum. Engagement with professional accounting bodies could be challenging to transform the accountancy professions in two directions - employability and lifelong learning. New accounting professions will emerge in the future and the interplay with the current HEI model and program is crucial. Originality/valueThis paper fulfils an identified need to discuss, support and move sustainability accounting education forward. |
| Author Keywords |
Sustainability accounting education; Higher education institutions; Transformative role; Engaged teaching and experiential learning; Transdisciplinarity |
| Index Keywords |
Index Keywords |
| Document Type |
Other |
| Open Access |
Open Access |
| Source |
Social Science Citation Index (SSCI) |
| EID |
WOS:001285368400001 |
| WoS Category |
Green & Sustainable Science & Technology; Education & Educational Research |
| Research Area |
Science & Technology - Other Topics; Education & Educational Research |
| PDF |
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