e-journal

Sustainability accounting courses, Talloires Declaration and academic research

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Purpose – The purpose of this article is to identify the offering and nature (scope) of sustainability
accounting courses at universities that have signed the Talloires Declaration and also at universities with
prominent sustainability accounting researchers’ affiliations. For this purpose a university web sites
content analysis for sustainability accounting courses was conducted. This study can be replicated in
order to evaluate web sites disclosures by universities across disciplines in relation to sustainability
education. It can also be replicated to assess the theoretical versus implemented scope of sustainability
education, and to determine the impact of prominent researchers in the area of sustainability education.
Design/methodology/approach – Talloires Declaration signatories’ universities’ web sites were
searched for information regarding sustainability accounting subjects. A search was also conducted
for the Curriculum Vitae and profile of prominent sustainability accounting researchers to collect data
on involvement in sustainability accounting education by these researchers. The findings regarding
the offering of a sustainability accounting course and its nature and scope (if found on the web sites)
are presented in this article.
Findings – It is found that less than 30 per cent of the Talloires Declaration universities’ web sites in
Canada, USA, United Kingdom and Australia have information on sustainability accounting education
in various forms including stand alone subjects (all electives) and sustainability accounting embedded
in other accounting and non accounting courses, with limited scope. This percentage was found to be
substantially lower or non-existent at universities from other countries. The probability of sustainability
accounting education being offered at the post-graduate level (specifically as a PhD programme) is much
higher at universities that have a prominent research profile in the area. It is also found that sustainability
accounting education is not offered in majority of the cases, at the undergraduate level at universities
where prominent sustainability accounting researchers are based. The focus is on post-graduate and
research education rather than on undergraduate and course work education.
Research limitations/implications – A limitation of this study was the limited information
available in English on universities’ web sites from countries where English is not the primary
language. Other technical limitations such as the absence of a search function on the university’s web
site were also found as a hindrance to data collection.
Originality/value – This paper addresses the existence and scope of sustainability accounting
education, the gap between universities’ expected comprehensive (including all disciplines)
commitment to sustainability and the actual implementation of this commitment. It also addresses
the absence of sustainability education involvement by prominent sustainability researchers and
academics at the under graduate level.

Keywords Sustainability, Education, Accounting, Talloires Declaration, Research

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Ketersediaan

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Informasi Detail

Judul Seri

International Journal of Sustainability in Higher Education

No. Panggil

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Penerbit

: Emerald Group., 2013

Deskripsi Fisik

International Journal of Sustainability in Higher Education Vol. 14 No. 1, 2013 pp. 42-55

Bahasa

English

ISBN/ISSN

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Klasifikasi

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Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

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