Sustainability accounting education
Challenges and outlook
Bibliographic Data
| ID | 21720783 |
|---|---|
| Authors | Charles H Cho (0000-0003-1890-2662, York University), Ericka Costa (0000-0003-4387-8908, University of Trento) |
| Year | 2024 |
| Volume | 25 |
| Issue | 7 |
| Pages | 1412-1425 |
| Publication date | 2024-10-15 |
| Peer Reviewed | Yes |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | International Journal of Sustainability in Higher Education (JOURNAL) |
| Journal identifiers | ISSN: 1467-6370 • E-ISSN: 1758-6739 |
| Publisher | Emerald (PUBLISHER) |
| DOI | 10.1108/ijshe-02-2024-0152 |
| OpenAlex | W4401393090 |
| Language | EN |
| Citations received | 2 |
| References cited | 31 |
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
Business · Curriculum · Employability · Engineering ethics · Higher education · Pedagogy · Political science · Sociology · Sustainability · Sustainable development · Transformative learning · Engineering · Environmental Education and Sustainability · Environmental Sustainability in Business · Sustainability in Higher Education · Accounting
Education for Sustainable Development Goals
Reflecting on Reflexivity
The role of higher education institutions in sustainability initiatives at the local level
SDG 4 in higher education
Advancing SDG competencies in higher education
Integrating the United Nations sustainable development goals into higher education globally
The sustainability-to-employment pipeline
Higher education for sustainable development
Transformative, transgressive social learning
Understanding Sustainable Development Goal (SDG) 4 on "quality education" from micro, meso and macro perspectives
| Unique citing works | 2 |
|---|---|
| Citations per year | 2 |
| Citation span | 2025 - 2025 (1) |
| Citation velocity | recent |
| Highly cited | No |
| Citation types | Neutral: 2 |