ERIC Number: EJ1443656
Record Type: Journal
Publication Date: 2024
Pages: 14
Abstractor: As Provided
ISBN: N/A
ISSN: ISSN-1467-6370
EISSN: EISSN-1758-6739
Available Date: N/A
Sustainability Accounting Education: Challenges and Outlook
Charles H. Cho; Ericka Costa
International Journal of Sustainability in Higher Education, v25 n7 p1412-1425 2024
Purpose: This viewpoint aims to discuss the transformative role, the current challenges and the outlook of sustainability accounting education (SAE). Design/methodology/approach: Higher 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. Findings: Based 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 implications: Accounting 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/value: This paper fulfils an identified need to discuss, support and move sustainability accounting education forward.
Descriptors: Sustainability, Accounting, Business Administration Education, Higher Education, Transformative Learning, Experiential Learning, Curriculum Development
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Publication Type: Journal Articles; Information Analyses
Education Level: Higher Education; Postsecondary Education
Audience: N/A
Language: English
Sponsor: N/A
Authoring Institution: N/A
Grant or Contract Numbers: N/A
Author Affiliations: N/A