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Enhancing sustainability education in the accounting curriculum: an effective learning strategy

Enhancing sustainability education in the accounting curriculum: an effective learning strategy This paper aims to examine the embedding of sustainability courses in the accounting curriculum by using the Delta Business School in New Zealand as an example. The focus of this paper is an effective learning strategy on sustainability education, which other business schools could follow using this approach.Design/methodology/approachEach course’s published outline was subjected to an in-depth analysis. Semi-structured interviews were used to gather information from the course controllers and students.FindingsThe findings revealed that while some courses are considered stand-alone sustainability courses, others incorporate a technical focus on accounting as required by the professional accounting bodies: Chartered Accountants Australia and New Zealand, certified public accountant (Australia) and Association of Chartered Certified Accountants.Research limitations/implicationsThe research is limited to sustainability education content at a single university.Practical implicationsStudents at tertiary education institutions, who will be future managers, are dependent on business schools to teach them the importance of sustainability.Social implicationsSustainability education in accounting could be instrumental in transforming the nature and role of the accountant in society.Originality/valueThis paper contributes to the discussion required to understand how sustainability education is embedded within the accounting curriculum and the perceptions of lecturers and students with regard to sustainability education. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Pacific Accounting Review Emerald Publishing

Enhancing sustainability education in the accounting curriculum: an effective learning strategy

Pacific Accounting Review , Volume 34 (4): 20 – Aug 2, 2022

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References (28)

Publisher
Emerald Publishing
Copyright
© Emerald Publishing Limited
ISSN
0114-0582
eISSN
0114-0582
DOI
10.1108/par-02-2021-0029
Publisher site
See Article on Publisher Site

Abstract

This paper aims to examine the embedding of sustainability courses in the accounting curriculum by using the Delta Business School in New Zealand as an example. The focus of this paper is an effective learning strategy on sustainability education, which other business schools could follow using this approach.Design/methodology/approachEach course’s published outline was subjected to an in-depth analysis. Semi-structured interviews were used to gather information from the course controllers and students.FindingsThe findings revealed that while some courses are considered stand-alone sustainability courses, others incorporate a technical focus on accounting as required by the professional accounting bodies: Chartered Accountants Australia and New Zealand, certified public accountant (Australia) and Association of Chartered Certified Accountants.Research limitations/implicationsThe research is limited to sustainability education content at a single university.Practical implicationsStudents at tertiary education institutions, who will be future managers, are dependent on business schools to teach them the importance of sustainability.Social implicationsSustainability education in accounting could be instrumental in transforming the nature and role of the accountant in society.Originality/valueThis paper contributes to the discussion required to understand how sustainability education is embedded within the accounting curriculum and the perceptions of lecturers and students with regard to sustainability education.

Journal

Pacific Accounting ReviewEmerald Publishing

Published: Aug 2, 2022

Keywords: Accounting education; Legitimacy theory; Sustainability; Critical thinking

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